Maryland § 2-212
Full text of Maryland Maryland Code § 2-212, with citation guidance and answers to common questions.
§ 2-212.
(a) Personal property assessment records:
(1) shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and
(2) may be retained in an electronic medium.
(b) Each record shall contain:
(1) a brief description of the nature of the personal property; and
(2) the value of the personal property.
(c) A personal property assessment record may be inspected only by:
(1) the property owner or the property taxpayer if different from the owner, for the personal property; or
(2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.
(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.
(e) The Department may periodically transfer property records to the State Archives for retention.
Frequently Asked Questions About Maryland § 2-212
What does Maryland Code § 2-212 cover?
Section 2-212 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 2-212?
A common citation format is "Maryland Code § 2-212" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 2-212 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.