Preparation of assessment file

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When the schedules containing the assessments have been duly examined, verified, corrected and revised as provided in this subtitle, the Lieutenant Governor shall cause the same or the tax-rolls corresponding thereto, to be securely filed with appropriate titles and indexes, if necessary. No file shall contain the schedules or tax-rolls of more than one district and when endorsed and signed by the Tax Assessor said schedules or tax-rolls shall constitute the assessment file of the district to which it relates, in accordance with which the tax provided by law shall be levied and collected. Upon receipt from the chairman of the Board of Tax Review of any final decisions on duly filed appeals of real property tax assessments and/or levies, the Tax Assessor shall indorse and sign upon each assessment file as corrected in accordance with the decision of said Board a statement to the effect that the same is the assessment file for the district to which it relates, and said assessment file shall, when so endorsed constitute the assessment of property for purposes of taxation for the year.


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