1310

LAWS OF MARYLAND

Ch. 495

(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are hereby repealed and reenacted, with amendments, to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

255.

(a)    With respect to any property assessed locally,
any taxpayer, COUNTY, or city, or the Attorney General or
THE STATE Department OF ASSESSMENTS AND TAXATION may
demand a hearing before the supervisor of assessments or
their respectively designated representatives, as to the
assessment of any property or any unit of tax value, or
as to the increase, reduction, or abatement of any such
assessment, or as to the classification thereof, for the
next ensuing year. Except as provided in §29(f) of this
article, [no] A demand for a hearing [shall] MAY NOT be
granted under this subsection unless answer or protest to
a notice as to assessments was made, in the counties or
Baltimore City with the supervisor of assessments within
[twenty] 20 days from the date of such notice, or unless
application for revaluation or reclassification as to an
existing or proposed assessment was made in the counties
with the supervisor of assessments before the date of
finality for the taxable year in question or in Baltimore
City before October first preceding the taxable year in
question[; provided however]. HOWEVER, where the
taxpayer is required to report personal 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] THE notice.

(b)    With respect to any property assessed locally,
any taxpayer, COUNTY, or city, or the Attorney General
or, THE STATE Department OF ASSESSMENTS AND TAXATION on
behalf of the State, may demand a further hearing before
the 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] A
demand for a hearing [shall] MAY NOT be granted under
this subsection unless made within [thirty] 30 days from
the date of a final notice from the initial assessing
authority as set forth in §29(g) of this article.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.