All assessment worksheets or property record cards requested by a property owner as comparable properties shall be furnished to a property owner if the following conditions prevail (Maryland Tax Property Code Annotated §14-201):

1. The property owner has filed a timely appeal to his/her assessment and that appeal is pending, and
2. The property owner specifically identifies, (in a manner acceptable to the local assessment office), the property for which he/she is requesting the assessment worksheets or cards, and
3. All related confidential information including correspondence, private appraisals, building costs, rental data, or business volume, and income and expense information is removed from the worksheets or cards, and
4. A reasonable fee (presently at $1.00) is paid per comparable. This fee is to be charged for each comparable, regardless of the class of property involved or the number of pages copied to reproduce the complete record.

All worksheets/property record cards must be reviewed prior to distribution.

At the PTAAB level of appeal, the Board may inspect all valuation records. The appellant may be provided at no cost, copies of worksheets for the assessor’s comparable properties [Maryland Tax Property Code Annotated §14-201(C)]; but no other restricted records. (See 3 above)

At the Maryland Tax Court level of appeal, the property owner may receive any confidential information regarding comparable property submitted as evidence by the assessor including actual income and expense data, and any other confidential information that is relied on by the assessor or supports the assessor’s work conclusions.

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