Ch. 784                            MARVIN MANDEL, Governor                                  1619

Article and subtitle of the Code, and to enact new Sections 245, 246 and 246A
in lieu thereof, to stand in the place of the Sections repealed;]] and to repeal
and re-enact, with amendments, § 3 of Article 64A of the said Code (1972
Replacement Volume), title "Merit System", to change the manner of
appointing supervisors of assessments and assessors, to provide for the classes
[[, numbers]] of counties, salaries, and qualifications of supervisors and
assessors, to provide for the transfer of supervisors, assessors, and assessing
personnel to State employment, with certain exceptions and subject to certain
requirements, to provide for State assumption of funding of salaries and
expenses of supervisors, assessors, and assessment personnel and offices; to
repeal obsolete provisions relating to the numbers and salaries of supervisors
and assessors, to make necessary changes in other laws, to revise the procedures
of appealing assessments to local boards of county commissioners or appeal tax
courts, to establish State property tax assessment appeal boards in the counties
and Baltimore City and to provide for their salaries, and to relate to assessment
appeals, assessment personal and assessments in the State.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That §§ 233, 234, 236, [[and]] 237 , 245, 246 and 247 of Article
81 of the Annotated Code of Maryland (1969 Replacement Volume and 1972
Supplement), title "Revenue and Taxes", subtitle "State Department of
Assessments and Taxation"', be and the same are hereby repealed and re-enacted,
with amendments, and that Sections 13, 249, and 255 respectively of the same
Article of the Code, subtitles. "By Whom Assessments Shall be Made". "Appeal
Tax Courts", and "Appeals", respectively, be and they are hereby repealed and
re-enacted, with amendments; and that Section 248 of the same Article of the
Code, subtitle, "Appeal Tax Courts" be and it is hereby repealed, and that new
Section 248 be and it is hereby enacted in lieu thereof, to stand in the place of the
Section repealed; and that §§ 3, 233A, 235, 238, 238A, 239, 240 and 241 of the
same Article of the Code, subtitle "State Department of Assessments and
Taxation", be and the same are hereby repealed, [[and that Sections 245 and 246
of the said Article and subtitle of the Code, be and they are hereby repealed,]]
and that Section 250 of the same Article of the Code, subtitle "Appeal Tax
Courts", be and the same is hereby repealed; and that new Sections 246A. 246B.
246C. and 246D, be and they are hereby added to the same Article of the Code,
subtitle "State Department of Assessments and Taxation", to follow immediately
after Section 246, [and that new Sections 245, 246 and 246A they are hereby
enacted in lieu thereof, to stand in the place of the Sections repealed,] and all to
read as follows:

[[13.]] [[3.

Whenever in the laws of this State, there appears the phrase "appeal tax court,"
the same shall be taken to include and mean as to Baltimore City either the
department of assessments or the board of municipal and zoning appeals, as the
case may be.]]

13.

(a) Except as in this section otherwise provided, all property, real or
personal, subject to ordinary taxation under this article, shall be valued and
assessed for purposes of State and county and/or city taxation by the supervisors
of assessments of the county OR BALTIMORE CITY in which the same shall be
subject to taxation hereunder [[, or if the same be subject to taxation hereunder in
Baltimore City by the department of assessments of Baltimore City]].