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<section article="gtp" article_name="Tax - Property" number="2-210" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties">
  <level label="a">
    <text>The Department shall prepare, install, and maintain for each county a complete record of properties, with appropriate indexes and cross indexes, and a system of appraisal aids that consist of:</text>
    <level label="1">
      <text>property location maps; and</text>
    </level>
    <level label="2">
      <text>records of:</text>
      <level label="i">
        <text>new construction;</text>
      </level>
      <level label="ii">
        <text>sales;</text>
      </level>
      <level label="iii">
        <text>building costs; and</text>
      </level>
      <level label="iv">
        <text>private appraisals.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>The Department shall publish instructions and directions that set forth generally the duties to be performed and the procedures to be followed in making and recording assessments.</text>
    </level>
    <level label="2">
      <text>The instructions and directions shall be distributed to the governing body of each county, all assessment officers, and any official who has any duty that relates to assessments.</text>
    </level>
  </level>
  <level label="c">
    <text>The Director shall establish and provide all forms for notices, records, reports, and other matters that relate to the functions of supervisors and assessors.</text>
  </level>
</section>
