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Session Laws, 1976
Volume 734, Page 1474   View pdf image
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1474

LAWS OF MARYLAND

Ch. 564

increase the valuation or change the classification ex
parte according to their best judgment and information.

SECTION 2. AND BE IT FURTHER ENACTED, That new
Section 29 (d-1) be and it is hereby added to Article 81 -
Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement) to read as
follows:

Article 81 — Revenue and Taxes

29.

(D-1) [[IF A PERSON REQUESTS A LATER DATE FOR THE
HEARING THAN THE DATE FIXED IN THE NOTICE, THE DATE AND
THE TIME SHALL BE FIXED BY MUTUAL CONSENT OF THE
ASSESSMENT AUTHORITY AND THE PERSON REQUESTING THE
HEARING. THE HEARING SHALL BE SCHEDULED AS SOON AS
POSSIBLE AFTER THE PROTEST IS RECEIVED AND NOT MORE THAN
15 DAYS AFTER THE RECEIPT OF THE PROTEST. FOR THE
CONVENIENCE OF PERSONS REQUESTING HEARINGS, THE
ASSESSMENT AUTHORITY SHALL MAKE AVAILABLE SOME EVENING
AND SATURDAY HOURS FOR HEARINGS. THE ASSESSMENT
AUTHORITY ALSO SHALL SCHEDULE HEARINGS AT COMMUNITY
LOCATIONS CONVENIENT TO THE PERSONS REQUESTING HEARINGS.
AN ASSESSMENT AUTHORITY SHALL CONCLUDE A HEARING AT LEAST
90 DAYS PRIOR TO THE BEGINNING OF THE FISCAL YEAR FOR
WHICH THE ASSESSMENT APPLIES.]]

THE DEPARTMENT OF ASSESSMENTS AND TAXATION IS

AUTHORIZED TO OFFER ALTERNATE DATES AND TIMES FOR

PROPERTY TAX ASSESSMENT PROTEST HEARINGS. THESE DATES

AND TIMES SHALL REFLECT, TO THE EXTENT POSSIBLE, A

MUTUALLY CONVENIENT HEARING SCHEDULE AND BAY PROVIDE FOR
SATURDAY AND EVENING HEARINGS. THE DEPARTMENT IS FURTHER

AUTHORIZED, AT ITS DISCRETION, TO HOLD COMMON-TYPE

HEARINGS BY BLOCK OR COMMUNITY WHERE SIMILAR PROPERTY AND
ASSESSMENT CHARACTERISTICS ARE EVIDENCED.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 17, 1976.

CHAPTER 565
(Senate Bill 161)
AN ACT concerning

Safety and Conservation While Hunting

 

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Session Laws, 1976
Volume 734, Page 1474   View pdf image
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