HARRY HUGHES, Governor

509

Defined terms: "Assess" § 1-101

"Assessment" § 1-101 "County" § 1-101

"Municipal corporation" § 1-101 "Property" § 1-101

"Supervisor" § 1-101 "Value" § 1-101

14-510. PROCEDURES FOR HEARING BEFORE SUPERVISOR OR PROPERTY TAX
ASSESSMENT APPEAL BOARD.

(A)' "HEARING" DEFINED.

IN THIS SECTION, "HEARING" MEANS A HEARING HELD ON AN APPEAL
UNDER § 14-502, § 14-503, § 14-504, § 14-505, OR § 14-509 OF THIS
SUBTITLE.

(B)  HEARINGS INFORMAL.

A HEARING IS INFORMAL AND ANY PARTY IN INTEREST MAY SUBMIT
TO THE SUPERVISOR OR THE PROPERTY TAX ASSESSMENT APPEAL BOARD ANY
INFORMATION THAT BEARS ON THE APPEAL WITHOUT REGARD TO THE
TECHNICAL RULES OF EVIDENCE.

(C)  UNDER § 14-507 LEGAL EFFECT OF SENDING NOTICE.

IF A PERSON SUBMITS A REQUEST THAT MEETS THE REQUIREMENTS OF
§ 14-507 OF THIS SUBTITLE, THE SUPERVISOR'S OR THE BOARD'S ACTION
OR REFUSAL TO ACT DOES NOT OPERATE AGAINST THE PERSON UNTIL A
STATEMENT OF THE ORDER IN THE ACTION OR REFUSAL TO ACT IS MAILED
TO THE ADDRESS SPECIFIED BY THE PERSON.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence and
the second clause of the third sentence of former Art.
81, § 255(c).

This section is revised to apply to § 14-504, which
relates to personal property assessed by a supervisor,
and § 14-505, which relates to personal property
assessed by the Department, for clarity. Therefore,
in subsection (a) of this section, the reference to §§
14-504 and 14-505 is added.

Subsection (a) of this section is rephrased as a
definition of "hearing", for clarity and brevity.

In subsection (b) of this section, the reference to
submitting to "the supervisor or the property tax
assessment appeal board" is added for clarity.

Also in subsection (b) of this section, the reference
that "[a] hearing is informal" is substituted for the
former reference to "no formal proceedings shall be
required", for clarity.

Also in subsection (b) of this section, the former
word "data" is deleted as included in the word