It is the intent of the General Assembly that property owners in
this State have:
    (1)   knowledge that the valuation and assessment of property is the
responsibility of the State Department of Assessments and Taxation;
    (2)   understanding of the valuation and assessment process;
    (3)   assurance that the valuation and assessment of property within classes
is uniform;
    (4)   access to information which is the basis for the property valuation and
assessment process in this State; and
    (5)   understanding that the setting of property tax rates and the collection
of property taxes is a local government
function.
|