Legislative intent

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    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.


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