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COUNTY LOCAL LAWS

BE PROVIDED FOR BY THE APPROPRIATION FOR THE OFFICE.

C. POWERS AND DUTIES

THE PUBLIC ADVOCATE FOR ASSESSMENTS AND TAXATION
SHALL HAVE THE FOLLOWING POWERS AND DUTIES:

1.      TO APPEAR BEFORE OR TO INTERVENE IN
PROCEEDINGS BEFORE THE SUPERVISOR OF ASSESSMENTS, THE
PROPERTY TAX ASSESSMENT APPEAL BOARD, AND THE MARYLAND
TAX COURT, AND THE COURTS OF MARYLAND ON BEHALF OF THE
INTEREST OF THE PUBLIC AND THE TAXPAYERS IN GENERAL OF
MONTGOMERY COUNTY, AND TO DEMAND A HEARING PURSUANT TO
SECTION 255, ARTICLE 81, ANNOTATED CODE OF MARYLAND, AND
TO APPEAL, PURSUANT TO SECTION 256 ARTICLE 81, OR UNDER
ANY OTHER PROVISION OF LAN IN ANY MATTER OR PROCEEDING IN
WHICH THE PUBLIC ADVOCATE FOR ASSESSMENTS AND TAXATION
MAY DEEM THE PUBLIC INTEREST INVOLVED, INCLUDING BUT NOT
LIMITED TO PROCEEDINGS WITH RESPECT TO:

(A)         THE VALUATION, ASSESSMENT,
CLASSIFICATION, OR EXEMPTION FROM TAX OF ANY PROPERTY,
OR,

(B)     THE APPLICATION FOR AN ABATEMENT,
MODIFICATION OR REDUCTION OF ANY ASSESSMENT OF PROPERTY
AND THE TAX PERTAINING THERETO, OR

(C)    THE APPLICATION FOR EXEMPTION FROM TAX
OR FROM ANY ASSESSMENT OF PROPERTY AND THE TAX PERTAINING
THERETO.

2.      TO MAKE SUCH INVESTIGATIONS AND EMPLOY SUCH
CONSULTANTS OR EXPERTS AS THE PUBLIC ADVOCATE FOR
ASSESSMENTS AND TAXATION MAY DEEM NECESSARY TO THE
PERFORMANCE OF THE DUTIES IMPOSED HEREIN.

3.     TO HAVE FULL ACCESS TO ALL GOVERNMENT RECORDS
NECESSARY IN CARRYING OUT THE DUTIES IMPOSED HEREIN.

U.                 TO ADVISE RESIDENTS AND TAXPAYERS OF

MONTGOMERY COUNTY GENERALLY OF THEIR RIGHTS UNDER STATE
AND COUNTY TAX LAWS.

5.      TO PREPARE AND PROVIDE TO THE COUNTY COUNCIL,
THE COUNTY EXECUTIVE AND THE PUBLIC AN ANNUAL REPORT
SETTING FORTH THE ACTIVITIES AND ACCOMPLISHMENTS OF THE
OFFICE OF PUBLIC ADVOCATE FOR ASSESSMENTS AND TAXATION.

6.     TO EXERCISE AND PERFORM SUCH OTHER FUNCTIONS
AND DUTIES CONSISTENT WITH THE PURPOSES OR PROVISIONS OF
THIS SECTION WHICH MAY BE DEEMED NECESSARY OR APPROPRIATE
TO PROTECT THE INTEREST OF THE PUBLIC AND TAXPAYERS OF
THE COUNTY.