The Maryland Public Information Act (MPIA) at State Government Article, Section 10-601 et. seq. of the Maryland Annotated Code, provides that all public records are open to inspection. Tax records and related recording information contained in the County tax system which is available on the County internet site are public records made and received in connection with the transaction of public business. All County public records are subject to inspection by any person unless the records are privileged or confidential by laws or exempted from the MPIA. There is no law which declares these records to be privileged or confidential and there is no exemption for these records under the MPIA.