§ 1–401
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 1-401 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 4. Property Owner's Bill of Rights
§ 1–401LinkCopy Citation
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.