Maryland Code, TAX – PROPERTY 14-201
Terms Used In Maryland Code, TAX - PROPERTY 14-201
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: means a county of the State or Baltimore City. See
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- including: means includes or including by way of illustration and not by way of limitation. See
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(1) assessor notes and medical-related adjustments on residential worksheets or cards;
(2) commercial assessment worksheets or cards; and
(3) correspondence containing information concerning private appraisals, building costs, rental data, or business volume.
(b) (1) The Department shall permit a valuation record to be inspected by:
(i) the person whose property is the subject of the valuation record; or
(ii) an officer of the State or a county or municipal corporation affected by the valuation record.
(2) Valuation records, including rental data or business volume, may be submitted to the Maryland Tax Court as evidence in an appeal under Subtitle 5 of this title.
(3) Residential assessment worksheets that list the property description with assigned cost rates and depreciation factors shall be available for inspection as they appear on the Department’s website.
(4) The Department shall maintain a database, available to the public on the Department’s website and searchable by individual property, that relates to the valuation of single-family residential real property in the State and includes for each property:
(i) the square footage of the enclosed improvements above ground;
(ii) the square footage of the completed improvements below ground;
(iii) the number of bathrooms;
(iv) the number of garages; and
(v) the date of the initial assessment of the most recently completed improvements assessed after July 1, 2000, under § 8-104(c)(1)(iii) of this article.
(c) The Department shall provide a copy of assessment worksheets and cards that relate to a real property valuation:
(1) to the person whose property is the subject of the valuation if:
(i) the value or classification of the property is to be changed for property tax purposes; and
(ii) the person requests the worksheets and cards; or
(2) except for income and expense statements, to any person who pays property tax, if the person:
(i) seeks the worksheets and cards for other comparable property;
(ii) has a timely filed and pending appeal under Subtitle 5 of this title regarding the assessment of the person’s property;
(iii) identifies the comparable property by address; and
(iv) pays the reasonable fee that the Department requires for the copy.
(d) (1) The Department may adopt regulations establishing reasonable conditions for release of information contained in valuation records that directly relate to descriptions of physical characteristics of and improvements to the land.
(2) (i) Except as provided in subparagraph (ii) of this paragraph, a fee may be imposed for providing the information under this subsection.
(ii) A fee may not be imposed for providing to the property owner on the Department’s website information concerning the calculation of the assessment and description of the property that is the subject of the assessment as required under subsection (c)(1) of this section.