J. MILLARD TAWES, GOVERNOR                               271

Section 1. Be it enacted by the General Assembly of Maryland,
That Sub-section (a) of Section 29 of Article 81 of the Annotated
Code of Maryland (1960 Supplement), title "Revenue and Taxes", be
and it is hereby repealed and re-enacted, with amendments, to read
as follows:

NOTICE AS TO ASSESSMENTS

§ 29. Notice

(a) WHEN REQUIRED.—Before (1) any existing valuation of
property for tax purposes shall be increased, or (2) any classification
of any property changed, or (3) any tax liability against any person
transferred to another person, or (4) any new valuation of property
made against any person; or (5) whenever any person applies for a
change in an existing valuation or classification and there is a change
or refusal to change an existing valuation or classification, or (6)
whenever a valuation or classification for a given year, or part there-
of, has been appealed, but not finally determined, and the same valu-
ation or classification is made for a subsequent year, on property
locally assessed, either by the State Department of Assessments and
Taxation (acting within its original jurisdiction), the supervisors of
assessments for the county or department of assessments of Balti-
more City, it shall be the duty of the appropriate authority to notify
the person against whom it is proposed to make, increase, change or
refuse to change such valuation or classification by a written or
printed notice, appointing a day for such person to make answer
thereto or present such proof as he may desire in the premises.
Failure to send a notice of assessment in the class of cases set forth
in paragraph (6) of this sub-section shall not void any assessment
for a subsequent year but the provisions of Section 214A of this Ar-
ticle shall be applicable.

Sec. 2. And be it further enacted, That a new Section be and it is
hereby added to Article 81 of the Annotated Code of Maryland (1960
Supplement), title "Revenue and Taxes", to follow immediately after
Section 214 thereof, to be known as Section 214A, TO BE UNDER
THE SUB-TITLE "REFUND OF TAXES", and to read as follows:

§ 214A. Whenever any person shall have appealed from, or pe-
titioned for the reduction of, any assessment, locally determined, for
ordinary taxes, a final determination of such appeal or petition pro-
viding for a reduction in said assessment shall apply, ipso facto, to
any assessment for ordinary taxes locally imposed, at the same valu-
ation as that appealed or petitioned to be reduced, on the same prop-
erty, made for any tax year which is subsequent to the tax year of
the assessment so appealed or petitioned to be reduced, for which the
date of finality precedes the date of said final determination and
for which no notice as to assessments has been sent under Section
29 (a) of this Article.

Sec. 3. And be it further enacted, That this bill shall take effect
June 1, 1961.

Approved March 28, 1961.