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1896 LAWS OF MARYLAND Ch. 241
Approved April 29, 1977.
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CHAPTER 242
(House Bill 86)
AN ACT concerning
Property Tax Assessment Appeal Board — Waiver
of Filing Requirement
FOR the purpose of providing for a discretionary waiver
of a certain filing requirement by a board of appeal
providing if good cause is shown. By reason of the
physical inability of the taxpayer to meet the
requirement
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 255(b)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 255(b) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:
Article 81 — Revenue and Taxes
255.
(b) (1) 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. A demand for a hearing may not be granted under
this subsection unless made within 30 days from the date
of a final notice from the initial assessing authority as
set forth in §29(g) of this article.
(2) THE APPEAL BOARD, IN ITS DISCRETION, MAY
WAIVE THE 30 DAYS FILING PERIOD REQUIREMENT UPON GOOD
CAUSE SHOWN, BY REASON OF THE PHYSICAL INABILITY OF THE
TAXPAYER TO MEET THE REQUIREMENT.
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