Ch. 784                            MARVIN MANDEL, Governor                                 1637

property in such detail as to show the cost or market value thereof, but the
taxpayer fails to report accurately the cost or other data required to establish
market value, and the taxpayer claims that the property is assessed at a higher
valuation than it would be if it had been reported accurately, then a demand for a
hearing shall be granted if such answer or protest to the notice as to the
assessment on such property is made within three years from the date of such
notice.

(b)    With respect to any property assessed locally, any taxpayer, or city, or the
Attorney General or Department on behalf of the State may demand a further
hearing before the [county commissioners or the appeal tax court or the board of
municipal and zoning appeals of Baltimore City or other final assessing authority
of the city or county, as the case may be] PROPERTY TAX ASSESSMENT
APPEAL BOARD as to the assessment of any property or any unit of tax value,
or as to the increase, reduction or abatement of, or refusal to increase, reduce or
abate, any such assessment, or as to the classification thereof, made by the initial
assessing authority for the next ensuing year. No demand for a hearing shall be
granted under this subsection unless made within thirty days from the date of a
final notice from the initial assessing authority as set forth in §29(g) of this article.

(c)    In the case of any hearings under subsections (a) and (b) hereof, no formal
proceedings shall be required and any party in interest may file data and
information bearing thereon, without regard to the technical rules of evidence. Any
person or corporation so demanding a hearing may also in writing file information
with the initial or final assessing authority OR THE PROPERTY TAX
ASSESSMENT APPEAL BOARD of his address or the address of the agent or
attorney to which any notices pertaining to said matter shall be sent, provided the
agent or attorney representing the person or corporation has first filed with the
initial [[or final]] assessing authority OR THE PROPERTY TAX
ASSESSMENT APPEAL BOARD his right or power of attorney to represent
the person or corporation. If any address shall be filed it shall be the duty of the
initial [[or final]] assessing authority OR THE PROPERTY TAX
ASSESSMENT APPEAL BOARD to cause a statement of its order or action or
refusal to act to be posted in the United States mail, postage prepaid, to that
address, and no action or refusal to act shall be operative as against the person
giving the address until such a statement is mailed.

[[(d) At any time before the date of finality, the county commissioners or the
appeal tax court of any county, as the case may be, may on their own motion hold
a hearing to review an assessment on property assessed locally, to the same extent
and in the same manner as if a hearing were demanded by a taxpayer, city, the
Attorney General or Department as hereinabove set out; and to that end they may
employ such technical advice and assistance as they may deem necessary or
advisable under the circumstances.]]

[[(e)]] THE PROPERTY TAX ASSESSMENT APPEAL BOARD UNDER
SUBSECTION (B) [[The final assessing authority under [subsection] (b)]] shall
include in the statement of its order, action or notice of assessment a statement
advising the taxpayer of his rights to appeal to the Maryland Tax Court within 30
days as provided in this article. The statement shall also include the address of the
Maryland Tax Court.

SECTION 2. AND BE IT FURTHER ENACTED, That Section 3 of Article
64A of the said Code (1972 Replacement Volume), title "Merit System," be and it
is hereby repealed and re-enacted, with amendments, to read as follows:

Article 64A