710

LAWS OF MARYLAND

Ch. 309

furnished to the taxpayer concerned upon request ,_ and generally relating
thereto.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 45 of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume), title "Revenue and Taxes, subtitle, "Record of
Assessments." be and it is hereby repealed and re-enacted with amendments, and
that new Section 45(e) be and it is hereby added to Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume), title "Revenue and Taxes,"
subtitle "Record of Assessments," to follow immediately after Section 45(d)
thereof, and to read as follows:

45.

(a)    The supervisors of assessment in the counties shall maintain a record of
assessments of real property, in a book or books provided for that purpose-
arranged alphabetically according to owners, by election district or subdistrict or
taxing district: in Baltimore City the department of assessments may follow the
same procedure, or the books may be arranged by wards and by blocks
corresponding, as far as possible, with the block numbers used in the records of the
Superior Court of Baltimore City. Each account of real property shall be listed to
show the name and address of the owner and a brief description to show the
specific property assessed, the specific location of said property, the general
location of the property (including deed or will reference and tax map references, if
any), the assessed value of land, the assessed value of improvements, the total
valuation of land and improvements, and the details of assessment of land and
buildings which have been valued at different amounts. 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
alphabetical 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. FOR EACH YEAR BEGINNING JANUARY 1, 1976, THE
DEPARTMENT OF ASSESSMENTS AND TAXATION OR ITS DESIGNEE
SHALL PREPARE THE RECORD OF ASSESSMENT BOOKS AND THEY
SHALL BE MADE AVAILABLE TO THE PUBLIC AT A REASONABLE
COST.

(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 containing private
appraisal information, building costs, rental data or business 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.