HARRY HUGHES, Governor                                       279

(5)  SECRETARY'S OFFICE;

(6)  JOCKEY ROOM;

(7)  MAIN RACE, TEA, COW, AND STORAGE BARNS;

(8)  WATER TOWER;

(9)  GRANDSTAND COW SHOW AREA;

(10)  BUTLER BUILDING; AND

(11)  TOILET FACILITIES.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(a)(7).

The word "only" is added to emphasize that this
section relates exclusively to the Cecil County
property tax.

The word "facilities" is added to modify the word
"toilet", for clarity.

The reference to "the owner of the land" is
substituted for the former reference to "the
property", for clarity and to conform to the language
used elsewhere in this title.

Defined terms: "Assess" § 1-101
"County property tax" § 1-101

SUBTITLE 4. ASSESSMENT PREPARATION AND MODIFICATION.

8-401. ASSESSMENTS -- CHANGE IN VALUE OF REAL PROPERTY --
NOTICE.

(A)  NOTICE IN WRITING.

WHEN ANY CHANGE AS PROVIDED IN SUBSECTION (B) OF THIS
SECTION OCCURS IN THE VALUE OR CLASSIFICATION OF ANY REAL
PROPERTY THAT A SUPERVISOR ASSESSES, THE SUPERVISOR SHALL NOTIFY
THE OWNER OR OTHER APPROPRIATE PERSON BY A WRITTEN NOTICE OF THE
PROPOSED CHANGE.

(B)  INSTANCES REQUIRING NOTICE.

THE CHANGES THAT REQUIRE A WRITTEN NOTICE ARE: A WRITTEN
NOTICE IS REQUIRED FOR:

(1) AN INCREASE IN AN EXISTING REAL PROPERTY VALUE;

(2) A CHANGE IN THE CLASSIFICATION OF THE REAL
PROPERTY;