{"data":{"id":"us-md/md.-code-tax-property-1-401","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 1–401","heading":"","body":"It is the intent of the General Assembly that property owners in this State have:\n(1) knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;\n(2) understanding of the valuation and assessment process;\n(3) assurance that the valuation and assessment of property within classes is uniform;\n(4) access to information which is the basis for the property valuation and assessment process in this State; and\n(5) understanding that the setting of property tax rates and the collection of property taxes is a local government function.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=1-401","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"eeacfbc4605d3c96635be5b5adf0accde9f5638cb7a44bb200cdd6be975630fd","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-1-305","next":"us-md/md.-code-tax-property-1-402"},"notice":"GroundRules: Original legal text. Not legal advice."}