300                                                LAWS OF MARYLAND                                      Ch. 8

Defined terms: "Assessment" § 1-101
"Date of finality" § 1-101
"Municipal corporation" § 1-101
"Supervisor" § 1-101

8-420. ASSESSMENT AND TAX ROLLS -- PREPARATION AND FORM.

(A)  PREPARATION OF ASSESSMENT ROLLS.

ON OR BEFORE THE BEGINNING OF EACH TAXABLE YEAR, THE
SUPERVISORS SHALL PREPARE AND DELIVER TO THE COLLECTOR FOR EACH
COUNTY AN ASSESSMENT ROLL TO BE USED TO PREPARE THE TAX ROLL.

(B)  INFORMATION ON ASSESSMENT ROLLS.

EACH ASSESSMENT ROLL SHALL CONTAIN FOR EACH LISTED PROPERTY:

(1)  THE NAME AND ADDRESS OF THE OWNER;

(2)  A BRIEF DESCRIPTION OF THE PROPERTY; AND

(3)  THE VALUE AND ASSESSMENT OF THE PROPERTY.

(C)  PREPARATION OF PROPERTY TAX ROLLS.

FROM THE ASSESSMENT ROLL, THE COLLECTOR SHALL PREPARE A TAX
ROLL THAT CONTAINS THE INFORMATION FROM THE ASSESSMENT ROLL THAT
IS NECESSARY TO PREPARE THE PROPERTY TAX BILL.

(D)  DATA PROCESSING PREPARATION.

IF DATA PROCESSING EQUIPMENT IS USED TO PREPARE ASSESSMENT
ROLLS, THE PROPERTY TAX ROLLS AND PROPERTY TAX BILLS SHALL
DESCRIBE THE PROPERTIES AS THEY ARE LISTED IN THE ASSESSMENT
RECORDS.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 46.

Subsections (a), (c), and (d) of this section are
revised to conform the former language that
indiscriminately confused the use of "assessment
rolls" and "tax rolls" to current administrative
practice. As to the definitions of "assessment roll"
and "tax roll", see § 1-101 of this article.

In subsection (a) of this section, the phrase "on or
before the beginning of each taxable year" is
substituted for the former reference to "before taxes
become due and payable for the full levy year and/or
the half levy year", for clarity.

Also in subsection (a) of this section, the defined
term "assessment roll" is substituted for the phrase