Maryland § 2-216
Full text of Maryland Maryland Code § 2-216, with citation guidance and answers to common questions.
§ 2-216.
(a) In addition to carrying out the instructions of and the duties assigned by the Department, each supervisor has the powers and duties set forth in this section.
(b) Each supervisor is the chief assessor and shall supervise the assessing of all property in the county for which the supervisor is appointed.
(c) Each supervisor shall:
(1) visit frequently each district of the county for which the supervisor is appointed to obtain all necessary information as to the existence and valuation of property that is subject to tax;
(2) keep informed as to:
(i) sales in the county; and
(ii) the conditions that relate to those sales; and
(3) report to the Department the sales and the consideration involved.
(d) Each supervisor shall attempt diligently to list all escaped and new property in the county for which the supervisor is appointed.
(e) Each supervisor shall cooperate with appropriate county officials and other assessing authorities to make equitable assessments.
(f) If the supervisor considers the assessment or ruling to be improper, the supervisor may appeal to the Maryland Tax Court any assessment or ruling of the property tax assessment appeal board of the county for which the supervisor is appointed.
(g) A supervisor may:
(1) correct annually the value of any improperly valued property; and
(2) value any property that has been omitted or later acquired.
Frequently Asked Questions About Maryland § 2-216
What does Maryland Code § 2-216 cover?
Section 2-216 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 § 2-216?
A common citation format is "Maryland Code § 2-216" (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 § 2-216 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.