The Department shall attempt to determine the most effective and equitable method to assess property and collect taxes. In particular, the Department shall attempt to determine the best method of reaching all property that is subject to assessment and tax while avoiding taxing the same property twice. For these purposes, the Department may inquire into the laws of other jurisdictions regarding the situs of property for tax purposes and confer with the assessing and tax authorities of other jurisdictions.
Structure Maryland Statutes
Title 2 - State Department of Assessments and Taxation
Subtitle 2 - Powers and Duties
Section 2-201 - Powers and Duties of the Director
Section 2-202 - Additional Powers and Duties of the Director
Section 2-202.1 - Department to Assess the Value of Mobile Homes
Section 2-203 - Assessment Reviews
Section 2-204 - Revaluation of Real Property
Section 2-205 - Constant Yield Tax Rate
Section 2-206 - Provision of Administrative Duties for Tax Court
Section 2-207 - Provision of Tax Information to Other Jurisdictions
Section 2-208 - Inquiries as to Methods of Assessment
Section 2-209 - Uniform Plan for Assessment
Section 2-210 - Records of Property and System of Appraisal Aids; Instructions and Directions; Forms
Section 2-211 - Assessment Records -- Real Property
Section 2-212 - Assessment Records -- Personal Property
Section 2-213 - County Maps and Sales Records
Section 2-214 - Presence of Supervisor of Assessments or Assessor at Hearings
Section 2-215 - Notice of Assessment Appeal to Local Legal Officer
Section 2-216 - Powers and Duties of Supervisors
Section 2-217 - Inspections by Assessors
Section 2-218 - Documentation to Verify That Dwelling Is Principal Residence