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§ 8-421. Certification of assessments

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 4. Assessment Preparation and Modification
MD Code, Tax - Property, § 8-421
§ 8-421. Certification of assessments
Currentness
Certification submitted to Comptroller and the Department
(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.
Form of certification for Comptroller and the Department
(b) The form of the certification is determined by the Comptroller and the Department.
Time of certification to the county or municipal corporation tax collector
(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.
Form of certification to the county or municipal corporation tax collector
(d) The form of the personal property and operating property certification is determined by the Department.

Credits

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.
MD Code, Tax - Property, § 8-421, MD TAX PROPERTY § 8-421
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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