# Tax - Property (GTP)

## Title 2. State Department of Assessments and Taxation

### Subtitle 1. Administration and Operations

#### Section 2-108

(a) Before taking office, each assessor shall take the oath required by Article I, Sec. 9 of the Maryland Constitution.

(b) The assessor shall take the oath before the clerk or a deputy clerk of the circuit court for the county:

  (1) in which the assessor resides; or

  (2) that is designated by the Director.

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