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§ 1-401. Legislative intent

MD Tax-Prop Code § 1-401 (2019) (N/A)
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It is the intent of the General Assembly that property owners in this State have:

(1)    knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;

(2)    understanding of the valuation and assessment process;

(3)    assurance that the valuation and assessment of property within classes is uniform;

(4)    access to information which is the basis for the property valuation and assessment process in this State; and

(5)    understanding that the setting of property tax rates and the collection of property taxes is a local government function.

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§ 1-402. Rights enumerated