(a)      Personal property assessment records shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area.

      (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.