1182

LAWS OF MARYLAND

[Ch. 207

(House Bill 239)

AN ACT concerning

Tax Assessment Appeal Boards — Jurisdiction

FOR the purpose of setting forth the matters over which
each property tax assessment appeal board has
jurisdiction, including any special local tax
matters which the county or Baltimore City may
assign to the board for hearing; and providing for
an increase in the jurisdiction of the boards under
certain circumstances.

BY adding to

Article 81 — Revenue and Taxes

Section 250

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 250 be and it is hereby added
to Article 81 — Revenue and Taxes, of the Annotated Code
of Maryland (1969 Replacement Volume and 1974 Supplement)
to read as follows;

Article 81 — Revenue and Taxes

250.

[[EACH PROPERTY TAX ASSESSMENT APPEAL BOARD HAS
JURISDICTION OVER ALL APPEALS IN THE COUNTY OR BALTIMORE
CITY CONCERNING PROPERTY TAX ASSESSMENTS, AND ANY OTHER
SPECIAL LOCAL TAX MATTERS WHICH THE COUNTY OR BALTIMORE
CITY MAY ASSIGN TO THE BOARD FOR HEARING, INCLUDING
APPEALS CONCERNING LOCAL TAX CREDITS AND APPEALS
CONCERNING LOCAL TAXES IN ANY SPECIAL TAXING AREAS WITHIN
THE COUNTY OR BALTIMORE CITY.]]

EACH PROPERTY TAX ASSESSMENT APPEAL BOARD HAS
JURISDICTION OVER ALL APPEALS IN THAT COUNTY OR BALTIMORE
CITY CONCERNING PROPERTY TAX ASSESSMENTS. AND ANY OTHER
LOCAL TAX MATTERS WHICH THAT COUNTY OR BALTIMORE CITY HAS
ASSIGNED OR MAY ASSIGN TO THE BOARD FOR HEARING.
INCLUDING BUT NOT LIMITED. TO APPEALS CONCERNING LOCAL
TAX CREDITS AND APPEALS CONCERNING LOCAL TAXES IN SPECIAL
TAXING AREAS WITHIN THAT COUNTY OR BALTIMORE CITY.
HOWEVER. AFTER JULY 1. 1975. A COUNTY OR BALTIMORE CITY
MAY NOT INCREASE THE JURISDICTION OF ANY PROPERTY TAX