§ 1-401
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/md/tax-property/1-401A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.