BLAIR LEE III, Acting Governor 1835
(a) Any taxpayer, any city, or the Attorney General
or Department on behalf of the State, or a supervisor of
assessments as provided in § 234 of this article, or the
county commissioners of any county where [an appeal tax
court] A PROPERTY TAX ASSESSMENT APPEAL BOARD has been duly
created claiming to be aggrieved because of any assessment
or classification, or because of any increase, reduction,
abatement, modification, change or alteration or failure or
refusal to increase, reduce, abate, modify or change any
assessment, or because of any classification or change in
classification, or refusal or failure to make a change, by
any [final assessing authority] PROPERTY TAX ASSESSMENT
APPEAL BOARD under § 255 of this article, may by petition
appeal to the Maryland Tax Court therefrom as provided in §
229 in this article, and said Court shall hear and determine
all such appeals within sixty days from the entry thereof.
Such appeal shall be taken either [(a)] (1) within thirty
days after the date of the action or failure or refusal to
act complained of, or [(b)] (2) if an address shall have
been filed with the [final assessing authority] PROPERTY TAX
ASSESSMENT APPEAL BOARD appealed from by any person or
corporation demanding a hearing as in § 255 provided, then
by the person giving such address within thirty days from
the date of mailing of the notice or the action by the
[final assessing authority] PROPERTY TAX ASSESSMENT APPEAL
BOARD to the person and address so given or [(c)] (3) if the
appellant is a supervisor of assessments, such appeal shall
be taken within thirty days from the date the [final
assessing authority] PROPERTY TAX ASSESSMENT APPEAL BOARD
sends notice of its action, in writing, by mail or
otherwise, to the supervisor of assessments. No appeal on
behalf of a taxpayer shall be allowed under this section
from a failure or refusal to abate, reduce, or reclassify an
existing assessment unless application in writing for such
action shall have been filed by the appellant with the
[final assessing authority] PROPERTY TAX ASSESSMENT APPEAL
BOARD appealed from within the time limited for the filing
of a demand for a hearing by § 255 of this article.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.
Approved May 16, 1978.
CHAPTER 578
(House Bill 191)
AN ACT concerning
St. Mary's City Commission
FOR the purpose of providing for additional Commissioners on
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