The Personal Property Division information page of the SDAT Web site contains links to forms and instructions, brochures, exemptions, tax rate charts and more. Each county or municipal government is responsible for issuing the tax bills and collecting the tax.Forms and online filing of returns are available on the SDAT Website . Form 1 — Personal Property Return. If you have not filed a Personal Property Return (Form One) with the State, they may estimate an assessment for the County to use. If I am out of business, do I still have to pay the open tax bill? The State assesses all property in Maryland and maintains the database for real property tax accounts. Your assessment and tax rate are shown on the front of your tax bill. The Tax and Utility Bills Office bills and collects real estate, personal property, corporation, and public utility accounts for Allegany County. For any taxable year, the taxes billed are based on personal property located in Maryland as of January 1 of that same year.