<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="2-218.2" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties">
  <text>The Department shall publish on the Department’s website a plain language description of the following:</text>
  <level label="1">
    <text>the methodology applied in the valuation and assessment process;</text>
  </level>
  <level label="2">
    <text>any adjustments in value that an assessor is authorized to make;</text>
  </level>
  <level label="3">
    <text>the criteria used to determine the depreciation value of real property;</text>
  </level>
  <level label="4">
    <text>the circumstances under which the Department is required to revalue real property in any year of a 3–year cycle; and</text>
  </level>
  <level label="5">
    <text>any other factors relevant to the valuation of real property by the Department.</text>
  </level>
</section>
