# Tax - Property (GTP)

## Title 2. State Department of Assessments and Taxation

### Subtitle 2. Powers and Duties

#### Section 2-209

(a) The Department shall adopt and periodically revise a uniform plan to assess property.

(b) All assessors and property tax assessment appeal boards shall follow strictly the uniform plan.

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