MARVIN MANDEL, Governor

1305

Approved May 4, 1976.

CHAPTER 492
(House Bill 1341)

AN ACT concerning

Assessments — Notice

FOR the purpose of amending the provision dealing with
notification of a change in the valuation or
classification of real property by requiring the
appropriate assessments office to serve the notice
at an earlier date, and increasing the amount of
time in which a property owner may respond to such
notice in certain cases.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 29(b) and (f)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 29(b) and (f) of Article 91 -
Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement) be and they
are hereby repealed and reenacted, with amendments, to
read as follows:

Article 81 - Revenue and Taxes

29.

(b) Service. —Such notice shall be served on such
person at least [twenty] 30 days before the date of
finality or the day of hearing appointed therein, in the
following manner, that is to say, either (1) by personal
service in the manner in which original process in an
action at law is required to be served, by the sheriff,
or (2) by leaving a copy of such summons at such person's
last place of abode, or (3) by placing a copy of the
notice in the United States mail postage prepaid,
addressed to such person at his ordinary post-office
address for the receipt of mail, in a sealed envelope
with the return address of the State Department of
Assessments and Taxation, supervisors of assessments or
department of assessments of Baltimore City, as the case
may be, on the outside, provided that if such person
resides or does business in Baltimore City, it shall be