Maryland Statutes
Subtitle 4 - Property Owner's Bill of Rights
Section 1-401 - Legislative Intent

It is the intent of the General Assembly that property owners in this State have:
        (1)    knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;
        (2)    understanding of the valuation and assessment process;
        (3)    assurance that the valuation and assessment of property within classes is uniform;
        (4)    access to information which is the basis for the property valuation and assessment process in this State; and
        (5)    understanding that the setting of property tax rates and the collection of property taxes is a local government function.