86

LAWS OF MARYLAND

Ch. 8

The former phrase "for all subsequent reassessments
and reviewals of assessments authorized by this
article" is deleted as superfluous.

Defined terms: "Assess" § 1-101
"Department" § 1-101 "Property" § 1-101

2-210. RECORDS OF PROPERTY AND SYSTEM OF APPRAISAL AIDS;
INSTRUCTIONS AND DIRECTIONS; FORMS.

(A)  RECORDS OF PROPERTY AND SYSTEM OF APPRAISAL AIDS.

THE DEPARTMENT SHALL PREPARE, INSTALL, AND MAINTAIN FOR EACH
COUNTY A COMPLETE RECORD OF PROPERTIES, WITH APPROPRIATE INDEXES
AND CROSS INDEXES, AND A SYSTEM OF APPRAISAL AIDS THAT CONSIST
OF:

(1)  PROPERTY DESCRIPTION CARDS;

(2)  PROPERTY LOCATION MAPS;

(3)  LAND CLASSIFICATION MAPS;

(4)  UNIT VALUE MAPS; AND

(5)  RECORDS OF:

(I)  NEW CONSTRUCTION;

(II)  SALES;

(III)  BUILDING COSTS; AND

(IV)  PRIVATE APPRAISALS.

(B)  INSTRUCTIONS AND DIRECTIONS.

(1)  THE DEPARTMENT SHALL PUBLISH INSTRUCTIONS AND
DIRECTIONS THAT SET FORTH GENERALLY THE DUTIES TO BE PERFORMED
AND THE PROCEDURES TO BE FOLLOWED IN MAKING AND RECORDING
ASSESSMENTS.

(2)  THE INSTRUCTIONS AND DIRECTIONS SHALL BE
DISTRIBUTED TO THE GOVERNING BODY OF EACH COUNTY, ALL ASSESSMENT
OFFICERS, AND ANY OFFICIAL WHO HAS ANY DUTY THAT RELATES TO
ASSESSMENTS.

(C)  FORMS.

THE DIRECTOR SHALL ESTABLISH AND PROVIDE ALL FORMS FOR
NOTICES, RECORDS, REPORTS, AND OTHER MATTERS THAT RELATE TO THE
FUNCTIONS OF SUPERVISORS AND ASSESSORS.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second sentence of