32

REGULATIONS

OF
STATE DEPARTMENT OF ASSESSMENTS AND TAXATION

On and after the 1st day of January, 1960, all regulations of the State
Tax Commission, as set forth in the Twenty-Second Biennial Report of
that Commission to the Governor and the General Assembly of Mary-
land, dated January, 1959, shall be considered repealed and of no
further force and effect.

The following Regulations are hereby adopted as the Regulations of
this Department, effective January 1, 1960:

REGULATION NO. 1

On or after October 1, 1941, the owner of a term for years, or other
particular, limited or defeasible estate, in real or personal property, but
not the owner of a lease for less than fifteen years containing no stipu-
lation on the part of the lessee to pay the taxes on the rented property,
shall be treated as the owner of such property for purposes of ordinary
taxation.

REGULATION NO. 2

(a) Notice of tentative assessment shall be mailed to the taxpayer
in every case where the Department makes an assessment or deficiency
assessment. In the case of assessments of the operating property, except
land, of railroads and other public utilities and contract carriers, which
involve an allocation of the aggregate assessment to more than one
County or Baltimore City, notice of tentative allocation of the assess-
ment shall be mailed to the taxpayer along with the notice of tentative
assessment.

(b) No protests shall be entertained by the Department unless made
in writing within twenty days from the mailing of the notice of tentative
assessment. The Department reserves the right, however, to correct
clerical errors appearing upon the face of the record, within thirty (30)
days from the date when a notice has become final.

(c) Notice of final assessment shall be mailed to the taxpayer in
every case where a protect against an assessment or deficiency assess-
ment is entertained by the Department, calling attention to the tax-
payer's right to appeal to the Maryland Tax Court within thirty days
from the mailing of the notice of final assessment.

REGULATION NO. 3

Informal hearing with respect to assessments may be obtained in the
following manner:

(a) As to assessments made by Supervisors of Assessments under
Section 13(a), Article 81, Annotated Code of Maryland (1957 Ed.), as
amended by Chapter 757, Acts of 1959, an informal hearing may be
had before any Supervisor of Assessments in the manner set forth in
Section 29, Article 81,1957 Code.

(b) An informal hearing may be had with the Director of this De-