Ch. 72

1995 LAWS OF MARYLAND

(v) the assessment of:

1.       the land; and

2.       any improvement on the land; and
(vi) the total value of:

1.       the land; and

2.       any improvement on the land.

(2) The details of land and improvements on the land that have been valued
at different amounts shall be recorded on the respective worksheet or card.

(c)     The record shall be rewritten periodically and the current [books] RECORD
and prior [books] RECORDS shall be retained. However, except for a [book] RECORD
that contains current values, any [book] RECORD may be microfilmed as provided by
State law and the original destroyed. The microfilm shall be the permanent record.

(d)     The [book] RECORD and prior [books] RECORDS shall be available for
public inspection without charge.

(e)      [The Department shall prepare printed copies of the assessment books for
each year. The copies] COPIES OF THE ASSESSMENT RECORD shall be made available
to the public at a reasonable cost. If the Department approves of the purpose for which
the information is requested, the Department may make available to the public, at a
reasonable cost, copies of data processing tapes or other magnetic media containing the
record of the assessment [books] RECORDS.

(f)      (1) If the accuracy or completeness of information used to assess real
property is disputed by the owner of the real property or if the owner has additional
information that the owner believes is relevant to the value of the real property, the
owner may file a brief statement containing the nature of the dispute or the additional
information.

(2) The supervisor shall retain the statement as part of the assessment
record.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1995.

Approved April 11, 1995.

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