reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1020 - Other Violations of Alcoholic Beverage, Boxing and Wrestling, or Motor Carrier Tax Laws

(a)    A person who violates any provision of Title 5 of this article for which there is no sanction provided, except suspension or revocation of a license or permit, is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 2 years or both.
(b)    A person who violates any provision of Title 6 of this article for which there is no sanction provided is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $100.
(c)    A person who violates a provision of § 9-219, § 9-220, or § 9-221 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $200 or more than $500.
(d)    A motor carrier who violates a provision of § 9–223 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1021 - Violation of Alcoholic Beverage Tax Regulation

A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1022 - Failure to Take Action Required by Comptroller

A person who willfully fails to take any action that the Comptroller requires under § 10–804 of this article or § 13–302 of this title with respect to the income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1023 - Negligent Failure to Provide Information

(a)    A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500.
(b)    This section does not apply to:
(1)    the alcoholic beverage tax;
(2)    the Maryland estate tax; or
(3)    the Maryland generation-skipping transfer tax.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1024 - Willful Failure to Provide Information

(a)    A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
(b)    A prosecution under this section does not bar a prosecution for perjury.
(c)    This section does not apply to:
(1)    the alcoholic beverage tax;
(2)    the Maryland estate tax; or
(3)    the Maryland generation-skipping transfer tax.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1025 - Assaulting Tax Collector or Bidder

(a)    A person who assaults a tax collector who is performing an official duty is guilty of a crime and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both.
(b)    A person who assaults another person to prevent that person from bidding at a tax collector’s sale or because that person bid at a tax collector’s sale is guilty of a crime and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1026 - Negligent Failure of Governmental Officer or Employee to Perform Duty

An employee or officer of the State, a county, or a municipal corporation who negligently fails to perform a duty or to do any act required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1027 - Willful Failure of Governmental Officer or Employee to Perform Duty

An employee or officer of the State, a county, or a municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 2 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1029 - Violation of Motor Fuel Tax Provisions

A person who violates any provision of Title 9, Subtitle 3 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1030 - False or Fraudulent Claims for Refunds of Motor Fuel Tax

(a)    A person who makes or assists another person to make a false claim for refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
(b)    A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1031 - Engaging in Motor Fuel Business Without a License

A person who engages in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license or receives, sells, or transfers motor fuel in violation of § 9-337 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 11 - Limitations › Section 13-1101 - Time for Assessment of Financial Institution Franchise or Income Tax

(a)    Except as otherwise provided in this section, an assessment of financial institution franchise tax, public service company franchise tax, income tax, or estate tax may not be made after 3 years from the later of:
(1)    the date that the return is filed; or
(2)    the date that the return is due.
(b)    An assessment of digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, income tax, or estate tax may be made at any time if:
(1)    a false return is filed with the intent to evade the tax;
(2)    a willful attempt is made to evade the tax;
(3)    a return is not filed as required under Title 7, Title 7.5, Title 8, or Title 10 of this article;
(4)    an amended estate tax return is not filed as required under Title 7 of this article;
(5)    an incomplete return is filed; or
(6)    a report of federal adjustment is not filed within the period required under § 13–409 of this title.
(c)    If a report of federal adjustment is filed within the time required under § 13–409 of this title, the tax collector shall assess the digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, income tax, or estate tax within 1 year after the date on which the tax collector receives the report.
(d)    (1)    Subject to the provisions of paragraph (2) of this subsection, an assessment of income tax or estate tax arising out of an amended return shall be made within 3 years after the date that the amended return is filed.
(2)    An assessment of income tax under paragraph (1) of this subsection shall be related to changes made by the amended items in the return.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 11 - Limitations › Section 13-1102 - Time for Action to Recover Taxes

(a)    Except as provided in subsection (b) of this section, an action to recover admissions and amusement tax, boxing and wrestling tax, motor fuel tax, or sales and use tax may not be brought after 4 years from the date on which the tax is due.
(b)    (1)    (i)    An action to recover admissions and amusement tax, boxing and wrestling tax, or sales and use tax may be brought at any time if there is proof that the tax is not paid due to fraud or gross negligence.
(ii)    An underpayment of 25% or more of the sales and use tax due is prima facie evidence of gross negligence.
(2)    An action to recover motor fuel tax may be brought at any time if there is proof that the tax is not paid due to fraud.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 11 - Limitations › Section 13-1103 - Time for Collections

(a)    Except as otherwise provided in this section, a tax imposed under this article may not be collected after 10 years from the date the tax is due.
(b)    If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.
(c)    (1)    If the assessment of any tax has been made within the period of limitations applicable to the assessment, a tax may not be collected after 10 years from the date of the assessment.
(2)    Any judgment entered may be enforced or renewed as any other judgment.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 2 - Rules of Construction › Section 1-201 - Oaths

(a)    A requirement in this article that a document be under oath means that the document shall be supported by a statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.
(b)    The oath or affirmation shall be made:
(1)    before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or
(2)    by a signed statement that:
(i)    is in the document or attached to and made part of the document; and
(ii)    is expressly made under the penalties for perjury.
(c)    If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 2 - Rules of Construction › Section 1-202 - Residency

(a)    A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.
(b)    A personal representative of the estate of a decedent is deemed a resident of the county where appointed.
(c)    A guardian is deemed a resident of the county where appointed.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 2 - Rules of Construction › Section 1-203 - Liability of Fiduciaries

(a)    In this section, “fiduciary” includes a personal representative, trustee, or guardian.
(b)    Except as otherwise provided in this article, a fiduciary is liable for the taxes on property held by the fiduciary as a fiduciary.
(c)    Except as otherwise provided in subsection (d) of this section or in the case of default or breach of duty, a fiduciary’s liability extends only to assets that the fiduciary holds as a fiduciary.
(d)    (1)    A fiduciary who distributes property held as a fiduciary after the date of finality for the next following taxable year shall retain sufficient funds to pay any taxes on the property for that taxable year for any assessment against the property held in a fiduciary capacity, if the assessment is made before the date of finality.
(2)    If the fiduciary fails to retain sufficient funds to pay these taxes, the fiduciary and the bond of the fiduciary are liable for the taxes.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 3 - General Provisions › Section 1-301 - Secrecy of Returns

(a)    In this section, “tax information” means:
(1)    the amount of income or any particulars disclosed in any return required under any provision of law of this State if the return contains federal return information;
(2)    the amount of income or any particulars disclosed in any application required under § 9-104 of this article; or
(3)    any federal return information required to be attached to or included in a return of this State or to any application required under § 9-104 of this article.
(b)    An officer, employee, former officer, or former employee of the State or any political subdivision of the State may not make known, in any manner, any tax information, except:
(1)    in accordance with proper judicial or legislative order; and
(2)    to an officer of the State or of any political subdivision of the State who by reason of the office has a right to tax information.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 3 - General Provisions › Section 1-302 - Reciprocity

(a)    In this section, “taxes” includes interest and penalties on taxes.
(b)    The courts of this State shall recognize and enforce liability for taxes imposed by the laws of another state if the other state recognizes and enforces liability for similar taxes imposed by this State.
(c)    An official of another state described in subsection (b) of this section may bring an action in the courts of this State to collect taxes. A certification of the Secretary of State of the other state or comparable official in the District of Columbia is conclusive proof that the official has the authority to collect the taxes.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 3 - General Provisions › Section 1-303 - Due Dates

(a)    In this section, “legal holiday” means:
(1)    the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or
(2)    a federal legal holiday.
(b)    Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.
(c)    For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 3 - General Provisions › Section 1-304 - Comptroller Responsible for Collection of Certain State Taxes

The Comptroller is responsible for the collection of all State taxes at the rates required by law on the various classes of property determinations against which are certified directly to the Comptroller and on which taxes are payable directly into the Treasury of the State.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 3 - General Provisions › Section 1-305 - Recoupment of Taxes if Title to Property Held by Federal Government or Federal Unit

Notwithstanding any other law of the State, the State or any of its units, political subdivisions, or special taxing districts may act as necessary to collect from the United States money that is available for reimbursement for taxes or other charges that have been lost because the United States or one of its units holds title to property in the State.
2023 Maryland Statutes › Tax - Property › Title 1 - Definitions; Rules of Construction; General Provisions › Subtitle 4 - Property Owner's Bill of Rights › Section 1-401 - Legislative Intent

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.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-102 - Director of Assessments and Taxation

(a)    The head of the Department is the Director of Assessments and Taxation, who shall be appointed by the Governor.
(b)    (1)    The Director shall be an individual who has executive ability and who is trained and experienced in the tax field.
(2)    After reaching the age of 70 years, an individual may not continue to hold the office of Director.
(c)    Before taking office, the appointee shall take the oath required by Article I, § 9 of the Maryland Constitution.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-104 - State Supervisor of Assessments and Area Supervisors

(a)    The Director shall designate one employee of the Department to be “State Supervisor of Assessments” and other employees of the Department to be “assessments area supervisors”.
(b)    Subject to the direction of the Director, the State Supervisor of Assessments and the assessments area supervisors shall supervise the performance of duties of the supervisors and the various assessors appointed under this title.
(c)    The State Supervisor of Assessments and the assessments area supervisors are in the management service of the State Personnel Management System. However, they shall hold their positions during good behavior and may be removed from their positions only after a hearing before the Department and a finding of incompetency or other cause.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-105 - Supervisors of Assessments -- in General

(a)    There is a supervisor for each county.
(b)    (1)    In this subsection and subsection (c) of this section, “appropriate county official” means the Mayor of Baltimore City, the county commissioners or county council of each county, or, if the county charter provides for a county executive, the county executive with the approval of the county council.
(2)    Each supervisor:
(i)    shall be appointed by the Director; and
(ii)    shall be in the management service of the State Personnel Management System.
(3)    The Director shall appoint each supervisor from a list of five qualified individuals submitted to the Director by the appropriate county official. The Director shall give the appropriate county official written notice that a vacancy exists in that county. Unless the Director extends the period on written request from the appropriate county official, the appropriate county official shall submit its list of nominees to the Director on or before 60 days from the date the Director notifies the official of the vacancy.
(4)    If the Director finds that none of the nominees on a list meets the qualifications set under § 2–109 of this subtitle, the Director may reject all of them and request the appropriate county official to provide a new list. If the appropriate county official does not submit a new list within 20 days of receiving the Director’s request, the Director may appoint any qualified individual.
(c)    (1)    In addition to the qualifications set under § 2–109 of this subtitle, a supervisor:
(i)    may not hold any other public office of profit;
(ii)    on appointment, need not be a resident of the county for which the supervisor was appointed, but shall become a resident of the county after the appointment is made; and
(iii)    may not continue to hold office after reaching the age of 70 years.
(2)    The appropriate county official may waive the residency requirement of paragraph (1)(ii) of this subsection.
(3)    If the appropriate county official nominates an individual under subsection (b)(3) of this section who is not currently a resident of the county, the residency requirement of paragraph (1)(ii) of this subsection is waived for that individual.
(d)    A supervisor may be removed from office only after a hearing before the Department and a finding of incompetency or other cause.
(e)    The classifications and salaries of supervisors shall be set in accordance with the provisions of Division I of the State Personnel and Pensions Article.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-106 - Supervisors of Assessments -- Provision of Offices, Equipment, and Other Facilities; Cost Administration

(a)    Each county shall provide the supervisor of the county with an office in the county seat or in Baltimore City, for the supervisor of Baltimore City. The Department is responsible for providing each supervisor with clerical staff, equipment, and other facilities and assistance that the Department considers necessary and as provided in the State budget.
(b)    (1)    Except as provided in paragraph (2) of this subsection, each county and Baltimore City shall be responsible for reimbursing the State for the costs of administering the Department as follows:
(i)    50% of the costs of real property valuation;
(ii)    50% of the costs of business personal property valuation; and
(iii)    50% of the costs of the Office of Information Technology within the Department, including any funding for departmental projects in the Major Information Technology Development Project Fund established under § 3A–309 of the State Finance and Procurement Article.
(2)    For each of fiscal years 2012 and 2013, each county and Baltimore City shall be responsible for reimbursing the State 90% instead of 50% of the costs of administering the Department described in paragraph (1) of this subsection.
(c)    Costs under subsection (b) of this section shall be allocated among the counties and Baltimore City as follows:
(1)    costs under subsection (b)(1)(i) and (iii) of this section will be allocated based on the number of real property accounts of a county or Baltimore City as a percentage of the total number of real property accounts statewide as of July 1 of the preceding fiscal year; and
(2)    costs under subsection (b)(1)(ii) of this section will be allocated based on the business personal property assessable base of a county or Baltimore City as a percentage of the total business personal property assessable bases statewide as of July 1 of the preceding fiscal year.
(d)    Each county and Baltimore City shall remit a quarterly payment to the Comptroller for 25% of the jurisdiction’s share of costs on the following dates:
(1)    July 1;
(2)    October 1;
(3)    January 1; and
(4)    April 1.
(e)    The Comptroller may withhold a portion of a local income tax distribution of a county or Baltimore City that fails to make timely payment in accordance with this section.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-107 - Assessors

The Department shall employ professional assessors including competent and experienced persons as assessors of commercial or industrial property, as provided in the State budget, and may assign the assessors to the supervisors as necessary to enable the supervisors to carry out their responsibilities under this title.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-108 - Oath Required

(a)    Before taking office, each assessor shall take the oath required by Article I, § 9 of the Maryland Constitution.
(b)    The assessor shall take the oath before the clerk or a deputy clerk of the circuit court for the county:
(1)    in which the assessor resides; or
(2)    that is designated by the Director.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-109 - Classifications, Compensation, and Qualifications of Departmental Employees

The Secretary of Budget and Management, after consultation with the Department, shall:
(1)    set schedules of classifications and salaries for all employees of the Department in accordance with the provisions of Division I of the State Personnel and Pensions Article; and
(2)    set minimum education or experience qualifications for:
(i)    all supervisors;
(ii)    all assessor classifications; and
(iii)    all clerical classifications in the Department.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-110 - Incentives for Assessors

(a)    The salary schedules set for assessors under § 2-109 of this subtitle shall provide an appropriate incentive to encourage assessors to achieve the designation of certified assessment evaluator.
(b)    A county may not provide a salary supplement or any other fringe benefit for an assessor.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-111 - Substitution of Experience for Assessor's Educational Qualifications

The Director, after consultation with the Secretary of Budget and Management, may adopt a regulation that permits the substitution of building trades or real estate experience for any educational qualifications that are set for assessors under § 2-109 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 1 - Administration and Operations › Section 2-112 - State Tax Sale Ombudsman

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Homeowner” has the meaning stated in § 9–105 of this article.
(3)    “Tax” has the meaning stated in § 14–801 of this article.
(b)    There is a State Tax Sale Ombudsman in the Department.
(c)    The Ombudsman:
(1)    shall be appointed by the Director;
(2)    shall be in the management service of the State Personnel Management System; and
(3)    may be removed from office only after a hearing before the Department and a finding of incompetency or other good cause.
(d)    The Ombudsman shall:
(1)    assist homeowners to understand the process for collection of delinquent taxes;
(2)    actively assist homeowners to apply for tax credits, discount programs, and other public benefits that may assist the homeowners to pay delinquent taxes and improve their financial situation;
(3)    refer homeowners to legal services, housing counseling, and other social services that may assist homeowners to pay delinquent taxes and improve their financial situation;
(4)    maintain a website that functions as a clearinghouse for information concerning:
(i)    the process for collection of delinquent taxes; and
(ii)    services and programs that are available to assist homeowners to pay delinquent taxes and improve their financial situation; and
(5)    maintain a toll–free telephone number that a homeowner may call to obtain individualized personal assistance with delinquent taxes.
(e)    A county may, by law, establish a County Tax Sale Ombudsman to fulfill all the responsibilities of the State Tax Sale Ombudsman under subsection (d) of this section with respect to homeowners within the county.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 location maps; and
(2)    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.
2023 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:
(1)    shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and
(2)    may be retained in an electronic medium.
(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.
(e)    The Department may periodically transfer property records to the State Archives for retention.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 2 - Powers and Duties › Part I - In General › Section 2-216 - Powers and Duties of Supervisors

(a)    In addition to carrying out the instructions of and the duties assigned by the Department, each supervisor has the powers and duties set forth in this section.
(b)    Each supervisor is the chief assessor and shall supervise the assessing of all property in the county for which the supervisor is appointed.
(c)    Each supervisor shall:
(1)    visit frequently each district of the county for which the supervisor is appointed to obtain all necessary information as to the existence and valuation of property that is subject to tax;
(2)    keep informed as to:
(i)    sales in the county; and
(ii)    the conditions that relate to those sales; and
(3)    report to the Department the sales and the consideration involved.
(d)    Each supervisor shall attempt diligently to list all escaped and new property in the county for which the supervisor is appointed.
(e)    Each supervisor shall cooperate with appropriate county officials and other assessing authorities to make equitable assessments.
(f)    If the supervisor considers the assessment or ruling to be improper, the supervisor may appeal to the Maryland Tax Court any assessment or ruling of the property tax assessment appeal board of the county for which the supervisor is appointed.
(g)    A supervisor may:
(1)    correct annually the value of any improperly valued property; and
(2)    value any property that has been omitted or later acquired.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 2 - Powers and Duties › Part I - In General › Section 2-217 - Inspections by Assessors

(a)    In this section, “inspection” means an exterior physical inspection of real property for the purpose of determining the condition and attributes of real property and verifying the measurements of any improvements to land.
(b)    Assessors are authorized to enter on land for the limited purpose of making inspections.
(c)    The Department shall adopt regulations to implement this section.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 2 - Powers and Duties › Part I - In General › Section 2-218 - Documentation to Verify That Dwelling Is Principal Residence

(a)    The Department may request documentation to verify that a dwelling is the principal residence of a homeowner.
(b)    The documentation requested under subsection (a) of this section may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for the purposes of:
(1)    voting;
(2)    driver’s license address; and
(3)    income tax filing.
(c)    Failure to provide the requested information under this section within 30 days from the date of a request shall result in a dwelling being designated as not a principal residence for purposes of this article.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 2 - Powers and Duties › Part I - In General › Section 2-218.1 - Data Supplied by Department for Certain Calculations Related to Real Property and Personal Property

(a)    The Department shall provide the data required to make any calculations related to real property and personal property under Title 5, Subtitle 2 of the Education Article to the Department of Budget and Management, the State Department of Education, and the Department of Legislative Services by December 1 and May 1 of each year.
(b)    The county governing body shall provide the Department the information required for the calculations under § 5–201(d) of the Education Article by November 1 each year.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 2 - Powers and Duties › Part I - In General › Section 2-218.2 - Certain Plain Language Information Published on Department's Website

The Department shall publish on the Department’s website a plain language description of the following:
(1)    the methodology applied in the valuation and assessment process;
(2)    any adjustments in value that an assessor is authorized to make;
(3)    the criteria used to determine the depreciation value of real property;
(4)    the circumstances under which the Department is required to revalue real property in any year of a 3–year cycle; and
(5)    any other factors relevant to the valuation of real property by the Department.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 2 - Powers and Duties › Part II - Distribution and Accounting for Funds › Section 2-220 - Disposition of Annual Filing Fees

The Department shall pay the amount received by the Department in payment of annual filing fees of Maryland corporations under § 1-203 of the Corporations and Associations Article into the General Fund of the State.
2023 Maryland Statutes › Tax - Property › Title 2 - State Department of Assessments and Taxation › Subtitle 2 - Powers and Duties › Part II - Distribution and Accounting for Funds › Section 2-221 - Payment to Treasurer; Accounting to Comptroller

The Department shall:
(1)    pay immediately to the Treasurer for distribution as provided by this Part II of this subtitle all organization and capitalization fees and all recording, filing, or other fees that are collected by the Department under § 1-203 of the Corporations and Associations Article; and
(2)    account quarterly to the Comptroller for all money collected and paid under this subtitle.
2023 Maryland Statutes › Tax - Property › Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards › Section 3-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    “Administrator” means the Administrator of the property tax assessment appeal boards.
(c)    “Board” means a property tax assessment appeal board.
(d)    “Member” means a member or alternate member of a property tax assessment appeal board.