(a) When a supervisor delivers the assessments to a collector, the supervisor shall also submit to the Comptroller and the Department a statement under oath that shows the assessments of all real property in the county except operating real property.
(b) The form of the certification is determined by the Comptroller and the Department.
(c) The Department shall certify assessments of personal property and operating property to the county or municipal corporation tax collector as soon as practical after making those assessments.
(d) The form of the personal property and operating property certification is determined by the Department.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 4 - Assessment Preparation and Modification
Section 8-401 - Real Property Assessments -- Notice of Change in Value of Real Property
Section 8-402 - Real Property Assessments -- Service of Notice
Section 8-403 - Real Property Assessments -- Interrogatories
Section 8-404 - Real Property Assessments -- Appeal of Notice
Section 8-405 - Real Property Assessments -- Appeal Hearing Dates
Section 8-406 - Real Property Assessments -- Appeal Hearing
Section 8-407 - Real Property Assessments -- Final Notice
Section 8-408 - Personal Property Assessments -- Notice
Section 8-409 - Personal Property Assessments -- Service of Notice
Section 8-410 - Personal Property Assessments -- Interrogatories
Section 8-411 - Personal Property Assessments -- Appeal of Notice
Section 8-412 - Personal Property Assessments -- Appeal Hearing Dates
Section 8-413 - Personal Property Assessments -- Appeal Hearing
Section 8-414 - Personal Property Assessments -- Final Notice
Section 8-415 - Petition for Review of Assessments
Section 8-416 - When Assessments Are Final
Section 8-417 - Escaped Property -- Assessing Of
Section 8-418 - Escaped Personal Property -- Penalty and Notice
Section 8-419 - Correction of Assessments After Date of Finality
Section 8-420 - Assessment and Tax Rolls -- Preparation and Form
Section 8-421 - Assessment Bases -- Certification
Section 8-422 - Effect of Change in Method of Computing Real Property Assessments