1802                                     LAWS OF MARYLAND                            Ch. 645

Approved May 17, 1976.

CHAPTER 646

(House Bill 277)

AN ACT concerning

Property Tax Assessment Appeal Board —
Tax Assessment Notices

FOR the purpose of altering the time required for giving
an answer to a tax assessment notice in the counties
or in Baltimore City; and clarifying language.

BY repealing and reenacting, with amendments,

Article 91 — Revenue and Taxes

Section 255(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 255(a) 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hereby repealed and reenacted, with amendments, to read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

255.

(a) With respect to any property assessed locally,
any taxpayer, or city, or the Attorney General or
Department 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] ANY
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]
30 days from the date of [such] THAT 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] 1 preceding the
taxable year in question[; provided however where].