492                                                LAWS OF MARYLAND                                     Ch. 8

REVISOR'S NOTE: This section is new language that in part
repeats the provisions of the third sentence of
present Art. 81, § 210(b) and in part is added to
clarify the amount that interest and penalties are
imposed on for property tax purposes.

Defined terms: "Includes";"including" § 1-101
"Property" § 1-101

SUBTITLE 2. RETURNS AND RECORDS.

14-201. VALUATION RECORDS RESTRICTED.

(A)  INSPECTION OF VALUATION RECORDS.

EXCEPT AS OTHERWISE PROVIDED IN SUBSECTIONS (C) AND (D) OF
THIS SECTION, AN OFFICER, FORMER OFFICER, EMPLOYEE, OR FORMER
EMPLOYEE OF THE STATE, A COUNTY, A MUNICIPAL CORPORATION OR A
TAXING DISTRICT MAY NOT OPEN FOR PUBLIC INSPECTION VALUATION
RECORDS, INCLUDING:

(1)  ASSESSMENT WORKSHEETS OR CARDS; AND

(2)  CORRESPONDENCE CONTAINING INFORMATION CONCERNING
PRIVATE APPRAISALS, BUILDING COSTS, RENTAL DATA, OR BUSINESS
VOLUME.

(B)  EXCEPTIONS -- INSPECTION OF VALUATION RECORD;
SUBMISSION TO MARYLAND TAX COURT.

(1)  THE DEPARTMENT SHALL PERMIT A VALUATION RECORD TO
BE INSPECTED BY:

(I)  THE PERSON WHOSE PROPERTY IS THE SUBJECT OF
THE VALUATION RECORD; OR

(II)  AN OFFICER OF THE STATE OR A COUNTY OR
MUNICIPAL CORPORATION AFFECTED BY THE VALUATION RECORD.

(2)  VALUATION RECORDS MAY BE SUBMITTED TO THE
MARYLAND TAX COURT AS EVIDENCE IN AN APPEAL UNDER SUBTITLE 5 OF
THIS ARTICLE.

(C)  SAME -- PROVIDING COPIES OF WORKSHEETS AND CARDS.

THE DEPARTMENT SHALL PROVIDE A COPY OF ASSESSMENT WORKSHEETS
AND CARDS THAT RELATE TO A PROPERTY VALUATION:

(1) TO THE PERSON WHOSE PROPERTY IS THE SUBJECT OF
THE VALUATION IF:

(I) THE VALUE OR CLASSIFICATION OF THE PROPERTY
IS TO BE CHANGED FOR PROPERTY TAX PURPOSES; AND