What is the role of the Maryland Department of Assessments and Taxation?

The Maryland Department of Assessments and Taxation is responsible for managing property records and assessing property values for taxation purposes, making this the correct answer. This department plays a vital role in the administration of property taxes by ensuring accurate valuation of properties, which contributes to fair tax assessments. It oversees the maintenance of property records, including ownership information and any changes to property characteristics that might affect value.

This role is essential because accurate assessments are necessary for the equitable distribution of tax burdens among property owners. Additionally, the department promotes transparency and accessibility of public property records, facilitating a structured approach to property taxation within the state.

The other options do not align with the primary functions of the Maryland Department of Assessments and Taxation. For instance, providing legal title opinions or regulating the real estate market falls outside its purview, while assistance with property improvements is typically not within the scope of government tax administration agencies.