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Session Laws, 1967
Volume 681, Page 1302   View pdf image (33K)
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1302                               LAWS OF MARYLAND                         [CH. 647

IN THE DISCRETION OF the Supervisor of Assessments, the books
may be arranged listing the properties in lot and block order by
subdivisions, in which event the book shall also contain an alphabeti-
cal index showing the page where the accounts so listed may be
located. The record shall be rewritten from time to time, and the
current books and prior books shall be maintained so that any person
may inspect the same without fee or reward. However, any books
except those containing current values may be microfilmed as provided
by law for purposes of permanent record and the originals destroyed.

(b)     The record of assessments of personal property, by whatever
nature, shall be arranged in alphabetical order according to owner by
county, or election district, or taxing district, and the nature of the
property shall be briefly stated, and the taxable value shall be shown.
However, the details thereof shall not be open to inspection except by
the taxpayer or by officers of the state, and/or city or county
affected thereby.

(c)   The Supervisors of Assessments in the counties shall maintain,
for public inspection, a complete set of tax maps for each county,
together with parcel reference lists, which any person may inspect
without fee or reward. In addition, sales records or transfer voucher
forms relating to sales of real property shall be subject to inspection,
without charge, by interested parties upon request.

(d)    Assessment work sheets or cards, or correspondence contain-
ing private appraisal information, building costs, rental data or busi-
ness volume, which may have been assembled for consideration by
assessors in estimating property values, shall not be open to public
inspection, except by the taxpayer concerned, or officers of the state
and/or city or county affected thereby.


As soon after the date of finality as is practicable and before taxes
become due and payable for the full levy year and/or the half levy
year, as provided for in this article, the Supervisor of Assessments
of each county and Department of Assessments of Baltimore City
shall prepare and deliver to the collector a book or books showing the
valuation and assessment of all taxable property subject to taxation
in each county and Baltimore City, and the book or books shall be des-
ignated as the tax roll for use of the collectors of county and/or
city and State taxes. Such tax roll shall be prepared in the same
manner as the assessment books are prepared to show the name and
address of the owner, a brief description of the property assessed,
sufficient to identify the same, and the valuation of said properties as
they appear upon the assessment books
PEAR ON THE TAX ROLL. Tax bills prepared from the tax rolls
shall include the descriptions or other identifying data as they appear
on the tax roll. In any county or city where data processing equipment
is used to prepare tax rolls and tax bills, they shall be prepared to
show the properties as they are listed on the assessment books for the
county or city, as the case may be, and they shall be furnished to the
Supervisor for his verification and delivery to the collectors of county
and/or city and State taxes.


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Session Laws, 1967
Volume 681, Page 1302   View pdf image (33K)
 Jump to  

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