40                                                  LAWS OF MARYLAND                                      Ch. 7

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1985.

Approved April 9, 1985.

CHAPTER 8

(Senate Bill 1)

AN ACT concerning

Tax - Property

FOR the purpose of adding a new Article to the Annotated Code of
Maryland, to be designated and known as the "Tax - Property
Article", to revise, restate, and recodify the laws of the
State relating and pertaining to property tax, recordation
tax, and transfer tax matters generally; to revise, restate,
and recodify the laws of the State relating and pertaining
to the State Department of Assessments and Taxation,
including its organization, operation, powers and duties,
and to the Director of the State Department of Assessments
and Taxation, supervisors of assessment, assessors, and
staff; revising the laws relating to property tax assessment
appeal boards, including operation of the boards,
qualifications of board members, and the Administrator of
the Property Tax Assessment Appeal Boards; revising the laws
relating to certain collectors, including collection and
deposits of certain State and local taxes; revising the laws
relating to State property tax, county property tax,
municipal corporation property tax, certain taxing district
charges, and property taxes generally, including property
tax imposition, exemptions, rates, payment, credits,
reports, and administration; revising the laws relating to
valuation and assessment of real property and personal
property, triennial assessment process, operating property,
use assessments, woodland assessments, county assessment
procedure, and assessment preparation and modification;
revising the laws relating to recordation tax, including
imposition, exemptions, rate, calculation, payment, and
administration, and to distribution of recordation tax
revenues; revising the laws relating to State transfer tax,
agricultural land transfer tax, county transfer tax, and
transfer taxes generally, including imposition, exemptions,
rates, calculation, payment, and administration, and to
distribution of transfer tax revenues; revising the laws
relating to procedures for property tax, recordation tax,
and transfer taxes, including returns and records,
determination of liability and enforcement, appeal and
judicial procedures, interest, additions to tax and
assessable penalties, collection, tax sales, tax abatements,
tax credits, refunds, crimes and offenses, and limitations;