{"data":{"id":"us-md/md.-code-tax-property-2-212","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 2–212","heading":"","body":"(a) Personal property assessment records:\n(1) shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and\n(2) may be retained in an electronic medium.\n(b) Each record shall contain:\n(1) a brief description of the nature of the personal property; and\n(2) the value of the personal property.\n(c) A personal property assessment record may be inspected only by:\n(1) the property owner or the property taxpayer if different from the owner, for the personal property; or\n(2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.\n(d) The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.\n(e) The Department may periodically transfer property records to the State Archives for retention.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=2-212","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"465d93d1124e9cc4799f9564fa52d204356763ca30de8e0b060ac742807daf91","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-2-211","next":"us-md/md.-code-tax-property-2-213"},"notice":"GroundRules: Original legal text. Not legal advice."}