MARVIN MANDEL, Governor                                 2071

CHAPTER 612
(Senate Bill 415)
AN ACT concerning

Assessments - Notice of Estimated Assessable Base

FOR the purpose of providing that the State Department of
[[Assessment]] ASSESSMENTS AND TAXATION 60 DAYS
PRIOR TO THE SETTING OF THE ANNUAL PROPERTY TAX
LEVY, SHALL PROVIDE THE APPROPRIATE COUNTY AGENCY
WITH THE ESTIMATED ASSESSABLE BASE, AND ADVERTISE
THE ESTIMATED ASSESSABLE BASE IN A NEWSPAPER OF
GENERAL CIRCULATION IN EACH COUNTY AND BALTIMORE
CITY; AND PROVIDING THAT THE COUNTY COMMISSIONERS OR
COUNTY COUNCIL, OF EACH COUNTY, AS THE CASE MAY BE,
AND THE CITY COUNCIL OF BALTIMORE, SHALL CONSIDER
THE ESTIMATED ASSESSABLE BASE WHEN THEY DETERMINE
THE ANNUAL PROPERTY TAX LEVY.

BY ADDING TO

ARTICLE 81 - REVENUE AND TAXES

SECTION 46A

ANNOTATED CODE OF MARYLAND

(1969 REPLACEMENT VOLUME AND 1973 SUPPLEMENT)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, THAT NEW SECTION 46A BE AND IT IS HEREBY ADDED
TO ARTICLE 81 - REVENUE AND TAXES, OF THE ANNOTATED CODE
OF MARYLAND (1969 REPLACEMENT VOLUME AND 1973 SUPPLEMENT)
TO READ AS FOLLOWS:

ARTICLE 81 - REVENUE AND TAXES
46A.

(A)    60 DAYS PRIOR TO THE SETTING OF THE ANNUAL
LEVY, THE STATE DEPARTMENT OF [[ASSESSMENT]] ASSESSMENTS
AND TAXATION SHALL PROVIDE THE APPROPRIATE AGENCY OF EACH
COUNTY AND BALTIMORE CITY WITH THE ESTIMATED ASSESSABLE
BASE OF THE COUNTY. THE DEPARTMENT SHALL ADVERTISE THE
ESTIMATED ASSESSABLE BASE IN A NEWSPAPER OF GENERAL
CIRCULATION IN EACH COUNTY AND BALTIMORE CITY FOR AT
LEAST TWO CONSECUTIVE WEEKS.

(B)    THE COUNTY COMMISSIONERS OR COUNTY COUNCIL OF
EACH COUNTY, AS THE CASE MAY BE, AND THE CITY COUNCIL OF
BALTIMORE, SHALL CONSIDER THE ESTIMATED ASSESSABLE BASE
WHEN THEY DETERMINE THE ANNUAL PROPERTY TAX LEVY.