Md. Code, TP § 14-201 Valuation Records Restricted

• Library: Maryland Statutes
• Edition: 2023
• Currency: Current through November 23, 2023
• Year: 2023
• Citation: Md. Code, TP § 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;

(2) commercial assessment worksheets or cards; and

(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.

(3) Residential assessment worksheets that list the property description with assigned cost rates and depreciation factors shall be available for inspection as they appear on the Department's Web site.

(4) The Department shall maintain a database, available to the public on the Department's Web site and searchable by individual property, that relates to the valuation of single-family residential real property in the State and includes for each property:

(i) the square footage of the enclosed improvements above ground;

(ii) the square footage of the completed improvements below ground;

(iii) the number of bathrooms;

(iv) the number of garages; and

(v) the date of the initial assessment of the most recently completed improvements assessed after July 1, 2000, under § 8-104(c)(1)(iii) of this article.