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Session Laws, 1973
Volume 709, Page 1636   View pdf image
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1636                                     LAWS OF MARYLAND                                 Ch. 784

FAILURE TO PERFORM THE DUTIES OF OFFICE ON A REGULAR
BASIS UPON RECOMMENDATION OF 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 AFTER NOTICE AND THE
OPPORTUNITY TO BE HEARD BEFORE SUCH AUTHORITY OF THE
COUNTY OR BALTIMORE CITY.

(D) EACH MEMBER OF THE PROPERTY TAX ASSESSMENT
APPEAL BOARD SHALL RECEIVE A PER DIEM AT A RATE NOT TO
EXCEED $60 FOR EACH DAY OR PART THEREOF SPENT IN HEARING
PROTESTS. SUCH SUMS SHALL BE AS IS PROVIDED IN THE STATE
BUDGET.

249.

A majority of [[an appeal tax court]] THE PROPERTY TAX
ASSESSMENT APPEAL BOARD shall constitute a quorum for the transaction
of any business, the performance of any duty or the exercise of any power
conferred upon [[such appeal tax court.]] THE BOARD. [[The clerk of the
county commissioners shall act as clerk of the appeal tax court and the county
commissioners shall provide such additional clerical assistance for the appeal tax
court as may be necessary.]] THE SUPERVISOR OF ASSESSMENTS SHALL
PROVIDE CLERICAL ASSISTANCE. The determination of any matter brought
before the [[appeal tax court]] BOARD shall be evidenced by a written order
signed by a majority of its members and filed with its clerk.

In any county where an appeal tax court has been created by resolution of the
county commissioners as provided in this subtitle, the county commissioners of
such county shall thereafter have no jurisdiction to hear or determine tax appeals,
or to assess, classify, reassess or reclassify property for purposes of taxation; but
all such powers and duties shall be vested in the appeal tax court, subject to a right
of appeal to the Maryland Tax Court as provided in the case of assessments by the
county commissioners. Nothing in this subtitle shall affect the powers and duties of
the board of municipal and zoning appeals in Baltimore City, as prescribed by
local law and ordinance.]]

255.

(a) With respect to any property assessed locally, any taxpayer, or city, or the
Attorney General or Department may demand a hearing before the supervisor of
assessments [ lor the director of the department of assessments of Baltimore City,
as the case may be,]] or their respectively designated representatives, as to the
assessment of any property or any unit of tax value, or as to the increase,
reduction, or abatement of any such assessment, or as to the classification thereof,
for the next ensuing year. Except as provided in § 29(f) of this article, no demand
for a hearing shall be granted under this subsection unless answer or protest to a.
notice as to assessments was made, in the counties OR BALTIMORE CITY with
the supervisor of assessments [[. or in Baltimore City with the department of
assessments,]] within twenty days from the date of such notice, or unless
application for revaluation or reclassification as to an existing or proposed
assessment was made in the counties with the supervisor of assessments before the
date of finality for the taxable year in question, or in Baltimore City [with the
department of assessments] before October first preceding the taxable year in
question: provided however where the taxpayer is required to report personal

[[250.

 

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Session Laws, 1973
Volume 709, Page 1636   View pdf image
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