# Tax - Property (GTP)

## Title 5. Property Tax -- General Provisions

### Subtitle 1

#### Section 5-103

The person responsible for issuing building permits shall immediately after issuing a building permit submit a copy of the building permit and the estimated cost of construction to the supervisor of the county where the building is located.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)