§ 2-212
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/md/tax-property/2-212A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§2–212.
(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.