The Department shall publish on the Department’s website a plain language description of the following: (1) the methodology applied in the valuation and assessment process; (2) any adjustments in value that an assessor is authorized to make; (3) the criteria used to determine the depreciation value of real property; (4) the circumstances under which the Department is required to revalue real property in any year of a 3–year cycle; and (5) any other factors relevant to the valuation of real property by the Department.
Maryland Legal Code