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Maryland Code, Tax-Property § 2-212

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Personal property assessment records:

(1) shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and

(2) may be retained in an electronic medium.

(b) Each record shall contain:

(1) a brief description of the nature of the personal property; and

(2) the value of the personal property.

(c) A personal property assessment record may be inspected only by:

(1) the property owner or the property taxpayer if different from the owner, for the personal property; or

(2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.

(d) The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.

(e) The Department may periodically transfer property records to the State Archives for retention.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 2-212 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-2-212/

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