§ 2–218.2

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 2-218.2 (2026)

Title 2. State Department of Assessments and Taxation

Subtitle 2. Powers and Duties

The Department shall publish on the Department’s website a plain language description of the following:

(1)

the methodology applied in the valuation and assessment process;

(2)

any adjustments in value that an assessor is authorized to make;

(3)

the criteria used to determine the depreciation value of real property;

(4)

the circumstances under which the Department is required to revalue real property in any year of a 3–year cycle; and

(5)

any other factors relevant to the valuation of real property by the Department.