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<section article="gtp" article_name="Tax - Property" number="2-216" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties">
  <level label="a">
    <text>In addition to carrying out the instructions of and the duties assigned by the Department, each supervisor has the powers and duties set forth in this section.</text>
  </level>
  <level label="b">
    <text>Each supervisor is the chief assessor and shall supervise the assessing of all property in the county for which the supervisor is appointed.</text>
  </level>
  <level label="c">
    <text>Each supervisor shall:</text>
    <level label="1">
      <text>visit frequently each district of the county for which the supervisor is appointed to obtain all necessary information as to the existence and valuation of property that is subject to tax;</text>
    </level>
    <level label="2">
      <text>keep informed as to:</text>
      <level label="i">
        <text>sales in the county; and</text>
      </level>
      <level label="ii">
        <text>the conditions that relate to those sales; and</text>
      </level>
    </level>
    <level label="3">
      <text>report to the Department the sales and the consideration involved.</text>
    </level>
  </level>
  <level label="d">
    <text>Each supervisor shall attempt diligently to list all escaped and new property in the county for which the supervisor is appointed.</text>
  </level>
  <level label="e">
    <text>Each supervisor shall cooperate with appropriate county officials and other assessing authorities to make equitable assessments.</text>
  </level>
  <level label="f">
    <text>If the supervisor considers the assessment or ruling to be improper, the supervisor may appeal to the Maryland Tax Court any assessment or ruling of the property tax assessment appeal board of the county for which the supervisor is appointed.</text>
  </level>
  <level label="g">
    <text>A supervisor may:</text>
    <level label="1">
      <text>correct annually the value of any improperly valued property; and</text>
    </level>
    <level label="2">
      <text>value any property that has been omitted or later acquired.</text>
    </level>
  </level>
</section>
