§2–212.

    (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.