Maryland Code § TP-2-218.2

Section TP-2-218.2
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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.

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