Ch. 784 MARVIN MANDEL, Governor 1635
finality for any year, unless a. protest against said assessment was duly filed before
the date of finality. It also shall be unlawful for the [[said county commissioners
(or appeal tax court)]] BOARD at any time between general reviews of
assessments in a district to decrease an assessment therein, without first notifying
and consulting with the supervisor of assessments; and if such reduction should be
made without notice and consultation it shall be void.
[[248.
(a) The county commissioners of each county are hereby authorized and
empowered (but are not required) to create, by. resolution. an. appeal tax court
consisting of three members to be appointed by the county commissioners for
terms of three years, so arranged that the term of office of one. of said members
shall expire on June 1st in each year. One of said members shall be designated by
the county commissioners as. chairman, and each of. said members shall receive
compensation as may be provided by the county commissioners. The members of
an appeal tax court shall be removable by the county commissioners only for
incompetence or other cause, and after a hearing before the county commissioners.
All vacancies shall be filled by appointment of the county commissioners. The
county commissioners also shall designate one alternate member of the appeal tax
court who is empowered to sit on the court in the absence of any member of the
court: and if the alternate is absent, the court may designate a temporary alternate.
In Montgomery County, on and after December 7, 1970, the county executive.
with the approval of the County Council, shall appoint, remove, and fix the
compensation of the members of the appeal tax court and designate the chairman
and alternate member of the court. Any hearing on the removal of a member on
or after December 7, 1970, shall be before the county executive.
(b) In Howard County, the county executive, with confirmation by the County
Council, shall appoint, remove, and fix the compensation of the members of the
appeal tax court and designate the chairman and alternate member of the court.]]
248.
(A) THERE IS HEREBY CREATED IN EACH COUNTY AND
BALTIMORE CITY A PROPERTY TAX ASSESSMENT APPEAL BOARD
CONSISTING OF THREE MEMBERS TO BE APPOINTED BY THE
GOVERNOR FROM A LIST OF THREE PERSONS FOR EACH VACANCY
SUBMITTED TO THE GOVERNOR BY THE MAYOR OF BALTIMORE
CITY, THE COUNTY COMMISSIONERS OR COUNTY COUNCIL OF
EACH COUNTY OR IF THE COUNTY CHARTER PROVIDES FOR A
COUNTY EXECUTIVE, BY THE COUNTY EXECUTIVE WITH THE
APPROVAL OF THE COUNTY COUNCIL.
(B) EACH MEMBER SHALL BE APPOINTED FOR A TERM OF
THREE YEARS SO ARRANGED THAT THE TERM OF OFFICE OF ONE
MEMBER SHALL EXPIRE ON JUNE 1 OF EACH YEAR, EXCEPT THAT
INITIALLY ONE MEMBER OF EACH NEW PROPERTY TAX
ASSESSMENT APPEAL BOARD HEREBY CREATED SHALL BE
APPOINTED TO A TERM WHICH EXPIRES JUNE 1, 1974, AND ONE
MEMBER SHALL BE APPOINTED TO A TERM WHICH EXPIRES JUNE
1, 1975, AND ONE MEMBER SHALL BE APPOINTED TO A TERM
WHICH EXPIRES JUNE 1, 1976. ONE MEMBER SHALL BE
DESIGNATED BY THE GOVERNOR AS CHAIRMAN.
(C) THE MEMBERS OF THE PROPERTY TAX ASSESSMENT APPEAL
BOARD SHALL BE REMOVABLE BY THE GOVERNOR ONLY FOR
INCOMPETENCE, MALFEASANCE IN OFFICE. OR INABILITY OR
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