Section 2-212 - Assessment records - Personal property.
§ 2-212. Assessment records - Personal property.
(a) Maintenance and arrangement of assessment records.- Personal property assessment records shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area.
(b) Contents of records.- Each record shall contain:
(1) a brief description of the nature of the personal property; and
(2) the value of the personal property.
(c) Inspection of records.- A personal property assessment record may be inspected only by:
(1) the property owner or the property taxpayer if different from the owner, for the personal property; or
(2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.
(d) Access by commercial bank.- The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.
[An. Code 1957, art. 81, § 45; 1985, ch. 8, § 2; 1991, ch. 152.]