Maryland Assessment Procedure Manual

Category:Assessment Records
Category No.:045
Subject:Inspection and Distribution
Subject No.:065
Topic:Other Government Agencies
Topic No.:15
Date Issued:2/24/1998
Revision Date:

Maryland Tax-Property Code Annotated §14-201(b)(1)(ii) states that "The Department shall permit a valuation record to be inspected by:

an officer of the state or a county or municipal corporation affected by the valuation record."

Offices should allow assessment worksheets and cards to be inspected by an officer of the state, county, municipal government or the officer’s designee who has provided written authorization to receive records.

Requests for information concerning private appraisals, building costs, rental data or business volume should be directed to the State Supervisor.

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