<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="1-401" title_number="1" title_name="Definitions; Rules of Construction; General Provisions" subtitle_number="4" subtitle_name="Property Owner's Bill of Rights">
  <text>It is the intent of the General Assembly that property owners in this State have:</text>
  <level label="1">
    <text>knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;</text>
  </level>
  <level label="2">
    <text>understanding of the valuation and assessment process;</text>
  </level>
  <level label="3">
    <text>assurance that the valuation and assessment of property within classes is uniform;</text>
  </level>
  <level label="4">
    <text>access to information which is the basis for the property valuation and assessment process in this State; and</text>
  </level>
  <level label="5">
    <text>understanding that the setting of property tax rates and the collection of property taxes is a local government function.</text>
  </level>
</section>
