§ 1-401

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.