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MARVIN MANDEL, Governor 3301
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Article 81 — Revenue and Taxes
Section 45(d)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 45(d) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:
Article 81 - Revenue and Taxes
45.
(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.
HOWEVER, ASSESSMENT WORKSHEETS OR CARES FOR OTHER
COMPARABLE RESIDENTIAL PROPERTY SHALL BE FURNISHED TO A
TAXPAYER IF:
(1) THE TAXPAYER HAS FILED A TIMELY PROTEST
TO HIS ASSESSMENT AND THAT PROTEST IS PENDING; AND
(2) THE TAXPAYER SPECIFICALLY IDENTIFIES, BY
ADDRESS, THE PROPERTY FOR WHICH HE IS REQUESTING THE
ASSESSMENT WORKSHEETS OR CARDS; AND
(3) THE TAXPAYER PAYS A REASONABLE FEE, TO
BE SET BY THE DEPARTMENT OF ASSESSMENTS AND TAXATION, FOR
COPIES OF THE ASSESSMENT WORKSHEETS OR CARDS.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
Approved May 26, 1977.
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CHAPTER 843
(House Bill 1786)
AN ACT concerning
State Vehicles — Disposal Distribution
FOR the purpose of requiring that the Director of Fiscal
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