reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  13-925 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments|Section 13-925 - Definitions

    (a)    In this part the following words have the meanings indicated.    (b)    “Local official” means a unit or official of a political subdivision of the State charged with the imposition, assessment, or collection of taxes or other liabilities payable to the political subdivision.    (c)    “Refund” means a refund of any tax imposed under Maryland law.    (d)    (1)    “Vendor payment” means any payment made by the State or by a political subdivision of the State to any person.        (2)    “Vendor payment” includes any expense reimbursement payable to an employee of the State or of a political subdivision of the State.        (3)    “Vendor payment” does not include a person’s salary, wages, or pension.
MD. Tax - General Code Ann. §  13-926 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments|Section 13-926 - Certification and Request for Withholding; Exceptions; Priorities

    (a)    Except as provided in subsection (b) of this section, a local official may:        (1)    certify to the Comptroller the existence of a person’s delinquent tax liability or any other liability owed by the person to the local official’s political subdivision; and        (2)    request the Comptroller to withhold any refund and vendor payment to which the person is entitled.    (b)    A local official may not certify or request the Comptroller to withhold a refund or vendor payment unless the laws of the local official’s political subdivision:        (1)    allow the Comptroller to certify tax due to the State;        (2)    allow the Comptroller to request the local official to withhold from any vendor payment the person’s tax due to the State; and        (3)    provide for the payment of the amount withheld to the Comptroller.    (c)    The withholding of a refund or vendor payment shall be subject to the priorities under § 13-918 of this subtitle.
MD. Tax - General Code Ann. §  13-927 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments|Section 13-927 - Contents of Certification; Procedure; Joint Returns

    (a)    A certification by a local official to the Comptroller shall include:        (1)    the full name and address of the person and any other names known to be used by the person;        (2)    the Social Security number or federal tax identification number, if known;        (3)    the amount of the tax or other liability including:            (i)    a statement indicating the nature of the liability; and            (ii)    in the case of a liability for taxes, a detailed statement for each taxable year showing tax, interest, and penalty; and        (4)    a statement that all administrative remedies and appeals have been exhausted and that the tax or other liability has become final.    (b)    The Comptroller shall determine if a person for whom a certification is received is due a refund of Maryland tax or a vendor payment.    (c)    Subject to subsection (d) of this section, as to any person due a refund or vendor payment, the Comptroller shall:        (1)    withhold any refund and vendor payment that is due a person whose name has been certified by a local official;        (2)    notify the person of the amount withheld in accordance with the certification by a local official of the existence of a tax or other liability;        (3)    pay to the political subdivision the lesser of:            (i)    the entire refund and vendor payment; or            (ii)    the amount certified;        (4)    pay any refund and vendor payment in excess of the certified amount to the person; and        (5)    if the refund and vendor payment is less than the certified amount, withhold amounts from subsequent refunds and vendor payments due the person, if the laws of the political subdivision provide that the political subdivision shall withhold a vendor payment due persons certified to the political subdivision by the Comptroller.    (d)    If an individual filed a joint income tax return, the Comptroller may not withhold or pay to a political subdivision the individual’s income tax refund unless the certification includes both names of the individuals filing the joint income tax return.
MD. Tax - General Code Ann. §  13-930 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments|Section 13-930 - Definitions

    (a)    In this part the following words have the meanings indicated.    (b)    “Federal official” means a unit or official of the federal government charged with the collection of nontax liabilities payable to the federal government pursuant to 31 U.S.C. § 3716.    (c)    “Nontax liability due the State” means a liability certified by the Secretary of Budget and Management to the Comptroller.    (d)    “Refund” means an amount described as a refund of tax under the provisions of law that authorize its payment.    (e)    “Vendor payment”:        (1)    means any payment, other than a refund, made by the State to any person;        (2)    includes any expense reimbursement to an employee of the State; and        (3)    does not include a person’s salary, wages, or pension.
MD. Tax - General Code Ann. §  13-931 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments|Section 13-931 - In General

    (a)    Except as provided in subsection (b) of this section, a federal official may:        (1)    certify to the Comptroller the existence of a person’s delinquent nontax liability owed by the person to the federal government; and        (2)    request the Comptroller to withhold any refund and vendor payment to which the person is entitled.    (b)    A federal official may certify and request the Comptroller to withhold a refund or vendor payment only if the laws of the United States:        (1)    allow the Comptroller, on behalf of the State, to certify tax and nontax liabilities due to the State;        (2)    allow the Comptroller, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be required to offset federal payments to collect delinquent debts owed to the State; and        (3)    provide for the payment of the amount withheld to the State.    (c)    The Comptroller shall apply a refund or vendor payment received from a federal official according to the priorities under § 13-918 of this subtitle.
MD. Tax - General Code Ann. §  13-932 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments|Section 13-932 - Procedure for Payment or Withholding

    (a)    A certification by a federal official to the Comptroller shall include:        (1)    the full name and address of the person and any other names known to be used by the person;        (2)    the Social Security number or federal tax identification number;        (3)    the amount of the nontax liability; and        (4)    a statement that the debt is past due and legally enforceable in the amount certified and that there are no legal barriers to collection by offset.    (b)    The Comptroller shall determine if a person for whom a certification is received is due a refund of Maryland tax or a vendor payment.    (c)    Subject to § 13-931(b) of this subtitle and subsection (d) of this section, as to any person due a refund or vendor payment, the Comptroller shall:        (1)    withhold any refund and vendor payment that is due a person whose name has been certified by a federal official;        (2)    notify the person of the amount withheld in accordance with the certification by a federal official of the existence of a liability;        (3)    pay to the federal official the lesser of:            (i)    the entire refund and vendor payment; or            (ii)    the amount certified;        (4)    pay any refund and vendor payment in excess of the certified amount to the person; and        (5)    withhold amounts from subsequent refunds and vendor payments due the person if the initial refund and vendor payment is less than the certified amount.    (d)    If an individual filed a joint income tax return and the debt certified by a federal official is not the liability of both parties to the joint income tax return, the Comptroller may not withhold or pay to the federal official that portion of the income tax refund attributable to the individual not owing the debt.
MD. Tax - Property Code Ann. §  2-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-201 - Powers and Duties of the Director

    (a)    The Director is responsible for the operation of the Department.    (b)    (1)    The Director shall administer and enforce:            (i)    the provisions of this article; and            (ii)    any other provision of law that is assigned to the Director or the Department for administration or enforcement.        (2)    The Director may exercise any right or power that is conferred on the Director or the Department.
MD. Tax - Property Code Ann. §  2-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-202 - Additional Powers and Duties of the Director

    In addition to the powers and duties set forth elsewhere, the Director has the following powers and duties:        (1)    to direct that the Department assess all property that is subject to assessment under this article;        (2)    to administer the assessment and tax laws of the State and of each county and municipal corporation;        (3)    to direct that the Department enter all taxable property on the assessment rolls and, regardless of whether the property is owned by an individual, corporation, or some other person, to value alike all property of a like kind;        (4)    to set standards or units for assessing various kinds of property;        (5)    subject to the approval of the Comptroller, to adopt a uniform system of accounts to be used by all collectors of State taxes;        (6)    to confer with appropriate county officials and to visit each county as often as necessary;        (7)    to direct that the Department require any person to provide complete information as to that person’s ownership of taxable property and to its value;        (8)    to direct that the Department investigate, on its own initiative, at any time, any assessment on any property in the State;        (9)    to confer, as appropriate, with the Governor, Comptroller, and Treasurer;        (10)    subject to § 2–1257 of the State Government Article, to submit to the General Assembly an annual report and any legislation that the Department may recommend for enactment;        (11)    to direct that the Department participate in any Maryland Tax Court or judicial proceeding that involves an assessment or tax;        (12)    to direct that the Department provide for annual surveys, conducted in the manner required by the Director, to determine the assessment ratios in each county; and        (13)    to direct that the Department supply all public branch libraries in the State as soon after issuance as possible with one or more copies of the most current Maryland Assessment Manual, the Assessors’ Administrative Procedures Manual, and the annual supplements to the manuals.
MD. Tax - Property Code Ann. §  2-202.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-202.1 - Department to Assess the Value of Mobile Homes

    In accordance with § 20–503 of the Local Government Article, the Director shall direct that the Department assess the value of mobile homes in Washington County subject to the tax imposed under that section.
MD. Tax - Property Code Ann. §  2-203 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-203 - Assessment Reviews

    (a)    (1)    The Department shall continually review all real property assessments to provide a review of each assessment at least once in each 3-year cycle.        (2)    If any assessment has not been reviewed during a 3-year cycle, the Department may order a review of the assessment at any time.    (b)    (1)    For the review under subsection (a) of this section, real property is not required to be reviewed individually or separately, but it may be grouped:            (i)    in areas;            (ii)    by character or use; or            (iii)    in any other manner that the Department considers to be helpful or necessary.        (2)    For the review under subsection (a) of this section, the Department shall perform a physical inspection if:            (i)    the value of improvements is being initially established under § 8–401(b)(3) of this article;            (ii)    the value of substantially completed improvements is being established under § 8–104(c)(1)(iii) of this article;            (iii)    the property is the subject of a recent sale, and the inspection is deemed necessary by the Department for purposes of a market analysis;            (iv)    the property owner requests a physical inspection as part of an active appeal;            (v)    The Department is notified by a county finance officer that a substantially completed improvement has been made that adds at least $1,000,000 in value to the property; or            (vi)    the Department or the supervisor determines that a physical inspection is appropriate.        (3)    The Department shall perform the physical inspection required under paragraph (2)(v) of this subsection within 30 days after receiving notice of the improvement.    (c)    On request of the property tax assessment appeal board for the county in which the property is located, the Director shall order a review of any real property assessment.    (d)    When reviewing real property under this section, the Department may use property description cards, property location maps, land classification maps, unit value maps, land use maps, zoning maps, records of new construction, sales records, building cost information, private appraisals, periodic surveys of assessment ratios, or any other material or information that the Department considers to be a reliable aid in determining real property value.
MD. Tax - Property Code Ann. §  2-204 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-204 - Revaluation of Real Property

    (a)    The Director may order a revaluation of any real property if, based on consideration and evaluation of a review of a real property valuation on which the existing assessment is based, it appears that the existing valuation of the real property is erroneous because it differs significantly from valuations on comparable properties.    (b)    Before ordering a revaluation of real property under this section, the Director shall consult with the governing body of the county or property tax assessment appeal board of the county in which the real property is located.
MD. Tax - Property Code Ann. §  2-206 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-206 - Provision of Administrative Duties for Tax Court

    On request by the Maryland Tax Court, the Department shall perform administrative duties for the Maryland Tax Court.
MD. Tax - Property Code Ann. §  2-207 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-207 - Provision of Tax Information to Other Jurisdictions

    (a)    In this section, “taxing official” means:        (1)    as to the federal government:            (i)    any official of the United States Treasury Department; or            (ii)    any collector of federal taxes; and        (2)    as to the government of any state, any state official who is responsible under the law of that state for:            (i)    the assessment process;            (ii)    the imposition of taxes; or            (iii)    the collection of taxes.    (b)    (1)    Subject to subsection (c) of this section and notwithstanding any other provision of law, the Department may provide a tax official of another state or of the federal government with information that relates to:            (i)    the assessment process;            (ii)    the imposition of taxes;            (iii)    the collection of taxes; or            (iv)    any other tax matter.        (2)    The information that the Department may provide under this section may be obtained from:            (i)    any tax report or return that is filed under law; or            (ii)    any tax audit or investigation.    (c)    The Department may provide information under this section only if:        (1)    the Department is satisfied that the information will be used for tax purposes only; and        (2)    the federal or state government to which the information is to be released provides similar information to the tax officials of this State.
MD. Tax - Property Code Ann. §  2-208 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-208 - Inquiries as to Methods of Assessment

    The Department shall attempt to determine the most effective and equitable method to assess property and collect taxes. In particular, the Department shall attempt to determine the best method of reaching all property that is subject to assessment and tax while avoiding taxing the same property twice. For these purposes, the Department may inquire into the laws of other jurisdictions regarding the situs of property for tax purposes and confer with the assessing and tax authorities of other jurisdictions.
MD. Tax - Property Code Ann. §  2-209 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-209 - Uniform Plan for Assessment

    (a)    The Department shall adopt and periodically revise a uniform plan to assess property.    (b)    All assessors and property tax assessment appeal boards shall follow strictly the uniform plan.
MD. Tax - Property Code Ann. §  2-210 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-210 - Records of Property and System of Appraisal Aids; Instructions and Directions; Forms

    (a)    The Department shall prepare, install, and maintain for each county a complete record of properties, with appropriate indexes and cross indexes, and a system of appraisal aids that consist of:        (1)    property description cards;        (2)    property location maps;        (3)    land classification maps;        (4)    unit value maps; and        (5)    records of:            (i)    new construction;            (ii)    sales;            (iii)    building costs; and            (iv)    private appraisals.    (b)    (1)    The Department shall publish instructions and directions that set forth generally the duties to be performed and the procedures to be followed in making and recording assessments.        (2)    The instructions and directions shall be distributed to the governing body of each county, all assessment officers, and any official who has any duty that relates to assessments.    (c)    The Director shall establish and provide all forms for notices, records, reports, and other matters that relate to the functions of supervisors and assessors.
MD. Tax - Property Code Ann. §  2-212 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-212 - Assessment Records -- Personal Property

    (a)    Personal property assessment records shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area.    (b)    Each record shall contain:        (1)    a brief description of the nature of the personal property; and        (2)    the value of the personal property.    (c)    A personal property assessment record may be inspected only by:        (1)    the property owner or the property taxpayer if different from the owner, for the personal property; or        (2)    an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.    (d)    The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.
MD. Tax - Property Code Ann. §  2-213 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-213 - County Maps and Sales Records

    (a)    Each supervisor shall maintain for public inspection, without charge:        (1)    a complete set of tax maps for the county together with parcel reference lists; and        (2)    on request of an interested party, sales records or transfer voucher forms that relate to sales of real property.    (b)    The Department shall provide copies of the information set forth in subsection (a) of this section to the public for a reasonable fee that reflects the cost of reproduction.
MD. Tax - Property Code Ann. §  2-214 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-214 - Presence of Supervisor of Assessments or Assessor at Hearings

    To explain and support the Department’s recommendations, the supervisor for a county, or an assessor assigned to that supervisor, shall attend any hearing before the property tax assessment appeal board of that county.
MD. Tax - Property Code Ann. §  2-215 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-215 - Notice of Assessment Appeal to Local Legal Officer

    When an assessment appeal is filed with a supervisor and the amount of the proposed value of the property is more than $2,000,000, the Department shall notify the appropriate county legal officer of the filing.