1834                                        LAWS OF MARYLAND                                 Ch. 577

certain provisions.
BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 255(b) (1) and (c) and 256(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows: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] SUPERVISOR OF ASSESSMENTS 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]
SUPERVISOR OF ASSESSMENTS as set forth in § 29 (g) of this
article.

(c) In the case of any hearings under subsections (a)
and (b) hereof, no formal proceedings shall be required and
any party in interest may file data and information bearing
thereon, without regard to the technical rules of evidence.
Any person or corporation so demanding a hearing may also in
writing file information with the [initial or final
assessing authority] SUPERVISOR OF ASSESSMENTS or the
property tax assessment appeal board of his address or the
address of the agent or attorney to which any notices
pertaining to said matter shall be sent, provided the agent
or attorney representing the person or corporation has first
filed with the [initial assessing authority] SUPERVISOR OF
ASSESSMENTS or the property tax assessment appeal board his
right or power of attorney to represent the person or
corporation. If any address shall be filed it shall be the
duty of the [initial assessing authority] SUPERVISOR OF
ASSESSMENTS or the property tax assessment appeal board to
cause a statement of its order or action or refusal to act
to be posted in the United States mail, postage prepaid, to
that address, and no action or refusal to act shall be
operative as against the person giving the address until
such a statement is mailed.

256.