4478

LAWS OF MARYLAND

Ch. 820

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, taxing district, or assessment area. In
Baltimore City, the 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]
CIRCUIT COURT FOR 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
shall maintain these statements as part of the record of
assessments.

52.

As to county taxes, every collector before he acts as
such, shall give bond to the county commissioners, county
council, or county executive, as the case may be, in such