Md. Code Ann., Tax-Prop. § 8-421
Certification of assessments
Effective Oct 1, 2002Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 120, § 1, eff. Oct. 1, 2002.State of Maryland
- (a) When a supervisor delivers the assessments to a collector, the supervisor shall also submit to the Comptroller and the Department a statement under oath that shows the assessments of all real property in the county except operating real property.
- (b) The form of the certification is determined by the Comptroller and the Department.
- (c) The Department shall certify assessments of personal property and operating property to the county or municipal corporation tax collector as soon as practical after making those assessments.
- (d) The form of the personal property and operating property certification is determined by the Department.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 120, § 1, eff. Oct. 1, 2002.
Formerly Art. 81, § 47.