MARVIN MANDEL, Governor

1473

AN ACT concerning

Real Property Assessments — Hearings on Protest

FOR the purpose of [[providing a more reasonable and
convenient means of pursuing real property
assessment protests; generally relating to

assessment protests]] generally relating to

asssessment protest hearings; and clarifying

language.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 29(d)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

BY adding to

Article 81 — Revenue and Taxes
Section 29(d-1)
Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 29(d) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:

Article 81 - Revenue and Taxes

29.

(d) Any person notified [as aforesaid] BY THE

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION, THE
SUPERVISORS OF ASSESSMENTS FOR THE COUNTY, OR THE
DEPARTMENT OF ASSESSMENTS OF BALTIMORE CITY, UNDER
SUBSECTION (A) OF THIS SECTION, OF A PROPOSAL TO MAKE,
INCREASE, CHANGE, OR REFUSE TO MAKE, INCREASE, CHANGE, OR
REFUSE TO CHANGE AN EVALUATION OR CLASSIFICATION may make
answer to [such] THE NOTICE OR TO THE interrogatories
ACCOMPANYING THE NOTICE, if any, under oath, either
orally or in writing, and appear before the [body]
AUTHORITY from which [such] THE notice emanates either
personally or by an attorney or agent on the day so
fixed, or on any later date to which the hearing may be
adjourned, FIXED IN ACCORDANCE WITH SUBSECTION (D-1) OF
THIS SECTION, and present such proof and arguments as he
may desire [in the premises]; and in the event of his
failure to appear [as aforesaid] the [State Department of
Assessments and Taxation, supervisors of assessments or
department of assessments of Baltimore City, as the case
may be, ] APPROPRIATE ASSESSMENT AUTHORITY may make or