BLAIR LEE III, Acting Governor                        1405

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 45(a)

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be repealed, amended, or enacted to read as follows: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) (1) 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 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.

(2) IF A PROPERTY OWNER DISPUTES THE
COMPLETENESS OR ACCURACY OF ANY INFORMATION USED IN THE
ASSESSMENT OF HIS PROPERTY, OR IF HE HAS ADDITIONAL
INFORMATION WHICH HE BELIEVES IS RELEVANT TO THE
DETERMINATION OF THE VALUE OF HIS PROPERTY, HE MAY FILE A
BRIEF STATEMENT SETTING FORTH THE NATURE OF THE DISPUTE OR
THE ADDITIONAL INFORMATION. THE SUPERVISOR OF ASSESSMENTS