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88
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LAWS OF MARYLAND
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Ch. 8
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45.
(d) Assessment worksheets 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 [work sheets] WORKSHEETS
or cards 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 [work
sheets] 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 [work sheets] WORKSHEETS or cards.
(e) If the valuation or classification of property for tax
purposes is to be changed, a copy of the assessment [work sheet]
WORKSHEET or card shall be furnished to any interested property
owner for his own property on request. The notice required by §
29(a) of this article shall include notice that a copy of the
[work sheet] WORKSHEET or card may be obtained from the
Department.
48.
(a) Except in Baltimore City as to city taxes for which
provision is made by subsection (e) OF THIS SECTION, all ordinary
State, county, incorporated city or town, and taxing district
taxes, are due and payable without interest as of the first day
of July in each taxable year. These taxes are overdue and in
arrears on the first day of the succeeding October. After
October 1, except for the jurisdictions as otherwise provided in
subsection (g) of this section, these taxes shall bear interest
at the rate of [1/2] 2/3 of 1 percent for each month or fraction
of a month until paid, except as otherwise provided in this
section.
(1) Taxes overdue, in arrears, and payable to Allegany
COUNTY shall bear interest at the rate of 1 1/2 percent for each
month, or fraction thereof, until paid.
50.
(b) Notwithstanding anything to the contrary in this
article or elsewhere in the laws and regulations of this State
and of any county, city or town, or taxing district thereof, any
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