MARVIN MANDEL, Governor                             2287

423.

(a) All persons, firms, or corporations, before
erecting or constructing any new building or buildings,
or any addition or alteration to any existing building
which is or will be subject to assessment by the county
commissioners of Carroll County, the total expense of
said construction or alteration being one thousand
dollars ($1,000) or more, shall be required to notify the
Supervisor of Assessments of Carroll County, in writing,
of the intention to erect, construct or alter such
building or buildings, and shall state the location of
the building or buildings and the approximate amount of
money to be expended on the said erection, construction
or alteration.

(b)   Upon the receipt of said notice, the Supervisor
of Assessments of Carroll County shall acknowledge the
receipt of the same in writing, on such form or forms as
may be suitable therefor. No fee shall be charged
therefor.

(c)   Whenever any person, firm or corporation fails
to comply with the provisions of subsection (a), there
shall be assessed against him, by the Supervisor of
Assessments of Carroll County, a penalty of ten percent
(10%) of the tax due, plus interest at the rate of
one-half of one percent (1/2 of 1%) per month or fraction
of a month from the time said notice in writing was to be
filed until such time as it is actually filed. Provided,
however, that if the failure to file said notice in
writing with the Supervisor of Assessments of Carroll
County is due to an attempt to defraud, then the
penalties shall be, in lieu of the penalty more
specifically provided in the preceding sentence of this
subsection, one hundred percent (100%) of the tax due,
plus interest at the rate of one percent (1%) per month
or fraction of a month from the time the notice in
writing was to be filed until such time as it is actually
filed. The Supervisor of Assessments is to decide
whether, in fact, there was an attempt to defraud, with
either the county or the taxpayer having the right of
appeal, within thirty (30) days, to the circuit court for
Carroll County in the event of an adverse decision.]

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

Approved May 17, 1976.

CHAPTER 839