§ 2–212
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 2-212 (2026)
Title 2. State Department of Assessments and Taxation
Subtitle 2. Powers and Duties
§ 2–212LinkCopy Citation
(a)
Personal property assessment records:
(1)
shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and
(2)
may be retained in an electronic medium.
(b)
Each record shall contain:
(1)
a brief description of the nature of the personal property; and
(2)
the value of the personal property.
(c)
A personal property assessment record may be inspected only by:
(1)
the property owner or the property taxpayer if different from the owner, for the personal property; or
(2)
an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.
(d)
The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.
(e)
The Department may periodically transfer property records to the State Archives for retention.