Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 2-218.2 — § 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.
Source: official text