§ 1-401. Legislative intent

   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.

HISTORY: 1990, ch. 12, § 1.