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State Statutes - Maryland - Article Tax - Property - (gtp) - Section 1-401
Maryland Statutes
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Section 1-401

      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.


 
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