It is the intent of the General Assembly that property owners in this State have: (1) knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation; (2) understanding of the valuation and assessment process; (3) assurance that the valuation and assessment of property within classes is uniform; (4) access to information which is the basis for the property valuation and assessment process in this State; and (5) understanding that the setting of property tax rates and the collection of property taxes is a local government function.
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