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Ch. 99
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2007 Laws of Maryland
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Valuation Records - Restrictions
FOR the purpose of specifying that certain information contained in certain property
valuation records is not subject to public inspection; and generally relating to
restrictions on public viewing of certain property valuation records...
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 14-201(a) and (b)
Annotated Code of Maryland
(2001 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
14-201.
(a) Except as otherwise provided in this section, an officer, former officer,
employee, or former employee of the State, a county, a municipal corporation, or a
taxing district may not open for public inspection valuation records, including:
(1) ASSESSOR NOTES AND MEDICAL-RELATED ADJUSTMENTS ON
RESIDENTIAL WORKSHEETS OR CARDS;
[(1)] (2) COMMERCIAL assessment worksheets or cards; and
[(2)] (3) correspondence containing information concerning private
appraisals, building costs, rental data, or business volume.
(b) (1) The Department shall permit a valuation record to be inspected by:
(i) the person whose property is the subject of the valuation
record; or
(ii) an officer of the State or a county or municipal corporation
affected by the valuation record.
(2) Valuation records, including rental data or business volume, may
be submitted to the Maryland Tax Court as evidence in an appeal under Subtitle 5 of
this title.
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