Maryland Assessment Procedure Manual
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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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