# Tax - Property (GTP)

## Title 2. State Department of Assessments and Taxation

### Subtitle 1. Administration and Operations

#### Section 2-107

The Department shall employ professional assessors including competent and experienced persons as assessors of commercial or industrial property, as provided in the State budget, and may assign the assessors to the supervisors as necessary to enable the supervisors to carry out their responsibilities under this title.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)