Maryland Statutes
Tax - Property
Title 2 - State Department of Assessments and Taxation

Subtitle 1 - Administration and Operations

Section 2-101 - Department Established - There is a Department of Assessments and Taxation established as...

Section 2-102 - Director of Assessments and Taxation - (a) The head of the Department is the Director of...

Section 2-103 - Staff and Consultants - The Director may employ staff and consultants in accordance with...

Section 2-104 - State Supervisor of Assessments and Area Supervisors - (a) The Director shall designate one employee of the Department...

Section 2-105 - Supervisors of Assessments -- in General - (a) There is a supervisor for each county. (b) (1)...

Section 2-106 - Supervisors of Assessments -- Provision of Offices, Equipment, and Other Facilities; Cost Administration - (a) Each county shall provide the supervisor of the county...

Section 2-107 - Assessors - The Department shall employ professional assessors including competent and experienced...

Section 2-108 - Oath Required - (a) Before taking office, each assessor shall take the oath...

Section 2-109 - Classifications, Compensation, and Qualifications of Departmental Employees - The Secretary of Budget and Management, after consultation with the...

Section 2-110 - Incentives for Assessors - (a) The salary schedules set for assessors under § 2-109...

Section 2-111 - Substitution of Experience for Assessor's Educational Qualifications - The Director, after consultation with the Secretary of Budget and...

Section 2-112 - State Tax Sale Ombudsman - (a) (1) In this section the following words have the...

Subtitle 2 - Powers and Duties

Part I - In General

Section 2-201 - Powers and Duties of the Director - (a) The Director is responsible for the operation of the...

Section 2-202 - Additional Powers and Duties of the Director - In addition to the powers and duties set forth elsewhere,...

Section 2-202.1 - Department to Assess the Value of Mobile Homes - In accordance with § 20–503 of the Local Government Article,...

Section 2-203 - Assessment Reviews - (a) (1) The Department shall continually review all real property...

Section 2-204 - Revaluation of Real Property - (a) The Director may order a revaluation of any real...

Section 2-205 - Constant Yield Tax Rate - (a) In this section, “taxing authority” means: (1) the county...

Section 2-206 - Provision of Administrative Duties for Tax Court - On request by the Maryland Tax Court, the Department shall...

Section 2-207 - Provision of Tax Information to Other Jurisdictions - (a) In this section, “taxing official” means: (1) as to...

Section 2-208 - Inquiries as to Methods of Assessment - The Department shall attempt to determine the most effective and...

Section 2-209 - Uniform Plan for Assessment - (a) The Department shall adopt and periodically revise a uniform...

Section 2-210 - Records of Property and System of Appraisal Aids; Instructions and Directions; Forms - (a) The Department shall prepare, install, and maintain for each...

Section 2-211 - Assessment Records -- Real Property - (a) (1) Each supervisor shall keep a record of all...

Section 2-212 - Assessment Records -- Personal Property - (a) Personal property assessment records shall be maintained and arranged...

Section 2-213 - County Maps and Sales Records - (a) Each supervisor shall maintain for public inspection, without charge:...

Section 2-214 - Presence of Supervisor of Assessments or Assessor at Hearings - To explain and support the Department’s recommendations, the supervisor for...

Section 2-215 - Notice of Assessment Appeal to Local Legal Officer - When an assessment appeal is filed with a supervisor and...

Section 2-216 - Powers and Duties of Supervisors - (a) In addition to carrying out the instructions of and...

Section 2-217 - Inspections by Assessors - (a) In this section, “inspection” means an exterior physical inspection...

Section 2-218 - Documentation to Verify That Dwelling Is Principal Residence - (a) The Department may request documentation to verify that a...

Section 2-218.1 - Data Supplied by Department for Certain Calculations Related to Real Property and Personal Property - (a) The Department shall provide the data required to make...

Part II - Distribution and Accounting for Funds

Section 2-220 - Disposition of Annual Filing Fees - The Department shall pay the amount received by the Department...

Section 2-221 - Payment to Treasurer; Accounting to Comptroller - The Department shall: (1) pay immediately to the Treasurer for...

Section 2-222 - Payments to Political Subdivisions in Which a Brac Revitalization and Incentive Zone Has Been Established - (a) (1) In this section the following words have the...