Marvin Mandel, Governor                         1779

USE OF THE PROPERTY, (4) EXTENSIVE IMPROVEMENTS
ARE MADE TO THE IMPROVEMENTS ON THE EXISTING
PROPERTY, OR (5) THE PREVIOUS ASSESSMENT WAS
CLEARLY ERRONEOUS DUE TO AN ERROR IN CALCULA-
TION OR MEASUREMENT OF THE IMPROVEMENTS ON THE
PROPERTY.

32.

(A)    AS SOON AS MAY BE PRACTICABLE AFTER THE
DATE OF FINALITY IN EACH YEAR AND IN ANY EVENT
BEFORE THE FIRST DAY OF JULY NEXT FOLLOWING THE
COUNTY COMMISSIONERS OF EACH COUNTY AND THE
MAYOR AND CITY COUNCIL OF BALTIMORE OR ANY OTHER
CITY SHALL FIX THE RATE OF COUNTY OR CITY TAXATION
FOR SUCH ENSUING YEAR ON ALL ASSESSMENTS, PER-
SONS OR PROPERTY SUBJECT TO TAXATION UNDER THIS
ARTICLE IN SUCH COUNTY OR CITY AND FOR WHICH THE
RATE IS NOT FIXED BY THIS ARTICLE; BUT, HOWEVER,
IN CHARLES COUNTY THE COUNTY COMMISSIONERS
SHALL HOLD A PUBLIC HEARING CONCERNING THE RATE
OF COUNTY TAXATION ON ALL ASSESSMENTS, PERSONS
OR PROPERTY SUBJECT TO TAXATION UNDER THIS
ARTICLE AND AS SOON AS MAY BE PRACTICABLE AFTER
THE DATE OF FINALITY IN EACH YEAR AND IN ANY
EVENT BEFORE THE FIRST DAY OF JUNE NEXT FOLLOW-
ING; PROVIDED THAT WHERE ANY FIXED OR LIMITED
RATE OF COUNTY AND/OR CITY TAXES IS PRESCRIBED BY
THIS ARTICLE, SUCH COUNTY AND/OR CITY TAXES ARE
HEREBY LEVIED AT SUCH RESPECTIVE RATES UPON
ALL ASSESSMENTS, PERSONS AND PROPERTY LIABLE
THERETO UNDER THE PROVISIONS OF THIS ARTICLE, AND
IT SHALL NOT BE NECESSARY FOR THE COUNTY COM-
MISSIONERS OF ANY COUNTY OR THE AUTHORITIES OF
ANY CITY TO PASS ANY RESOLUTION OR ORDINANCES
LEVYING THE SAME.

(B)    THE COUNTY COMMISSIONERS OR COUNTY COUN-
CIL OF EACH COUNTY AND THE MAYOR AND CITY COUN-
CIL OF BALTIMORE CITY MAY BY RESOLUTION OR ORDI-
NANCE PROVIDE THAT PROPERTY TAXES FOR THE TAX-
ABLE YEAR BEGINNING JULY 1, 1972 MAY BE PAID OVER
A PERIOD OF THREE YEARS IN CASES WHERE THERE HAS
BEEN AN INCREASE IN THE REAL PROPERTY ASSESS-
MENT IN EXCESS OF THIRTY-SIX PERCENT (36%) EFFEC-
TIVE FOR THAT FISCAL YEAR; UNLESS (1) THE PROPERTY
IS TRANSFERRED TO NEW OWNERSHIP, (2) THE ZONING
CLASSIFICATION OF THE PROPERTY IS CHANGED, (3) A
SUBSTANTIAL CHANGE OCCURS IN THE USE OF THE PROP-
ERTY, (4) EXTENSIVE IMPROVEMENTS ARE MADE TO THE
IMPROVEMENTS ON THE EXISTING PROPERTY, OR (5) THE
PREVIOUS ASSESSMENT WAS CLEARLY ERRONEOUS DUE
TO AN ERROR IN CALCULATION OR MEASUREMENT OF
THE IMPROVEMENTS ON THE PROPERTY.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 31, 1972.