(a) Personal property assessment records: (1) shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and (2) may be retained in an electronic medium. (b) Each record shall contain: (1) a brief description of the nature of the personal property; and (2) the value of the personal property. (c) 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) 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. (e) The Department may periodically transfer property records to the State Archives for retention.
Maryland Legal Code