Maryland Assessment Procedure Manual

Category:	Assessment Records
Category No.:	045
Subject:	Transfer Process
Subject No.:	030
Topic:	Supervisor's Responsibility
Topic No.:	10
Date Issued:	9/4/1979
Revision Date:	5/1/1988
Supervisors are responsible for obtaining necessary data and information as to the valuation and existence of property subject to taxation, keep posted on property sales within their county, and with conditions attending their sales. Tax-Property Article, Title 14-301 provides in detail that the Supervisor is empowered to inquire as to the amount of consideration and mortgages.