1. (a) Personal property assessment records:

   1. (1) shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and
   2. (2) may be retained in an electronic medium.

2. (b) Each record shall contain:

   1. (1) a brief description of the nature of the personal property; and
   2. (2) the value of the personal property.

3. (c) A personal property assessment record may be inspected only by:

   1. (1) the property owner or the property taxpayer if different from the owner, for the personal property; or
   2. (2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.
4. (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.
5. (e) The Department may periodically transfer property records to the State Archives for retention.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1991, c. 152; Acts 2022, c. 133, § 1, eff. Oct. 1, 2022.

Formerly Art. 81, § 45.