BLAIR LEE III, Acting Governor                         1033

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

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], OR ASSESSMENT AREA.
IN Baltimore City, the [department] SUPERVISOR 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 the 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, and the total valuation
of land and improvements. The details of assessment of land
and buildings which have been valued at different amounts,
unless shown in the record book, shall be recorded on the
respective assessment work sheet or card. 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 them without fee
or reward. However, any books, except those containing
current values may be microfilmed as provided by law for
purposes of a 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, OR ASSESSMENT AREA, and the nature of the
property shall be briefly stated, and the taxable value
shall be shown. However, tie 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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act