(a) Personal property assessment records shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area.
(b) Each record shall contain:
(1) a brief description of the nature of the personal property; and
(2) the value of the personal property.
(c) A personal property assessment record may be inspected only by:
(1) the property owner or the property taxpayer if different from the owner, for the personal property; or
(2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.
(d) The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.
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