Md. Code, Tax - Property § 2–218.2

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.