494                                              LAWS OF MARYLAND                                     Ch. 8

of tax information, see § 1-301 of this article.

The second sentence of former Art. 81, § 45(e), which
referred to notice of valuation records, now appears
as § 8-401(c)(8) of this article.

Defined terms: "Assessment" § 1-101

"County" § 1-101 "Department" § 1-101

"Includes";"including" § 1-101

"Municipal corporation" § 1-101 "Person" § 1-101

"Property" § 1-101 "Property tax" § 1-101

"Valuation" § 1-101 "Value" § 1-101

SUBTITLE' 3. DETERMINATION OF LIABILITY AND ENFORCEMENT

OF TITLE.

14-301. PROPERTY TAX DETERMINATIONS AND ENFORCEMENT -- BY
DEPARTMENT.

TO VALUE OR CLASSIFY PROPERTY OR TO DETERMINE IF A VALUE OR
CLASSIFICATION OF PROPERTY IS CORRECT, THE DEPARTMENT MAY:

(1)  ISSUE A SUBPOENA:

(I)  FOR ANY PERSON; OR

(II)  FOR ANY EVIDENCE NECESSARY TO VALUE OR
CLASSIFY PROPERTY OR TO DETERMINE IF A VALUE OR CLASSIFICATION IS
CORRECT;

(2)  ADMINISTER OATHS AND AFFIRMATIONS;

(3)  TAKE DEPOSITIONS OR OTHER TESTIMONY;

(4)  ISSUE WRITTEN INTERROGATORIES WITH A NOTICE OF
ASSESSMENT;

(5)  IF A PERSON FAILS TO COMPLY WITH A SUBPOENA,
PETITION A CIRCUIT COURT TO ORDER COMPLIANCE WITH THE SUBPOENA;
OR

(6)  IF A PERSON FAILS TO FILE THE ANNUAL REPORT
REQUIRED UNDER § 11-101 OF THIS ARTICLE, PETITION A COURT TO
COMPEL THE FILING OF THE REPORT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
41(b), and, except as it related to supervisors, (a)
and the third clause of the third sentence of § 251,
and, as it related to the Department, § 29(c).

In the introductory language to this section, the
reference "[t]o value or classify property or to
determine if a value or classification of property is
correct"" is substituted for the former references to