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MARVIN MANDEL, Governor 1499
sessed separately; and buildings or improvements not substantially
completed on the date of finality, semiannual date of finality or
quarterly date of finality shall not be assessed at all. In Baltimore
County real property assessments may be increased after the date
of finality if, after this date, the property undergoes a change in
use or character which directly enhances its market value. If
market value is increased, the assessment authorities may establish
a new assessed valuation for the property in conformity to all like
properties, provided notice of the new valuation is served to the
property owner in accordance with Article 81, Section 29 of this
Code, as amended from time to time. The new assessed valuation
shall be effective and taxable for the current levy year. PROVIDED
FURTHER, HOWEVER, THAT LAND MAY BE REASSESSED
WHENEVER IT HAS BEEN SUBDIVIDED OR THE CHARAC-
TER OR USE IS CHANGED AFTER THE DATE OF FINALITY
BUT BEFORE THE SEMI-ANNUAL DATE OF FINALITY. THE
RECORDING OF A PLAT WHICH IS NECESSARY FOR THE
PURPOSE OF CONSTRUCTION OF STREETS, WATER OR
SEWER FACILITIES SHALL NOT CONSTITUTE A CHANGE
IN USE OR CHARACTER EXCEPT FOR THE PURPOSES OF
DESCRIPTION AND RECORDING DUAL ASSESSMENTS AS
REQUIRED BY SUB-SECTIONS (B) AND (F) OF THIS SEC-
TION.
Any seawall, bulkhead or other structure for the exclusive purpose
of preventing shore erosion or to prevent damage by wave action of
any body of water shall not be considered an improvement unless
the said seawall, bulkhead or structure is a part of some other
building or improvement. In case of the separate ownership of the
surface of land and of minerals or mineral rights therein, the as-
sessing authority may, in its discretion, make separate rate assess-
ments of the value of the surface and of such minerals or mineral
rights. In Charles County, and in Calvert County, land which is
planned or projected for subdivision use shall not be assessed as
subdivided units until actually conveyed as such.
Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1969.
Approved May 14, 1969.
CHAPTER 660
(House Bill 449)
AN ACT to repeal and re-enact, with amendments, Sections 21(g),
21(k), 21(r)(l), 21(r)(3) and 21(o) of Article 62C of the An-
notated Code of Maryland (1968 Replacement Volume and 1968
Supplement), title "Maryland Airport Authority," amending the
laws concerning the Maryland Airport Authority in order to
correct certain references and wording therein.
Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 21(g), 21(k), 21(r) (1), 21(r) (3) and 21(o) of Article
62C of the Annotated Code of Maryland (1968 Replacement Volume
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