Section 2-212 - Assessment records - Personal property. - Maryland Statutes

§ 2-212. Assessment records - Personal property.
 

(a)  Maintenance and arrangement of assessment records.- Personal property assessment records shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area. 

(b)  Contents of records.- Each record shall contain: 

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

(2) the value of the personal property. 

(c)  Inspection of records.- 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)  Access by commercial bank.- 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. 
 

[An. Code 1957, art. 81, § 45; 1985, ch. 8, § 2; 1991, ch. 152.]