§ 8-420. Preparation of assessment roll to be used to prepare the tax roll
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 8-420
§ 8-420. Preparation of assessment roll to be used to prepare the tax roll
(a) On or before the beginning of each taxable year and before half-year taxes are due, the supervisors shall prepare and deliver to the collector for each county an assessment roll to be used to prepare the tax roll.
(b) Each assessment roll shall contain for each listed property:
(c) From the assessment roll, the collector shall prepare a tax roll that contains the information from the assessment roll that is necessary to prepare the property tax bill.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171.
Formerly Art. 81, § 46.
MD Code, Tax - Property, § 8-420, MD TAX PROPERTY § 8-420
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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