BLAIR LEE III, Acting Governor

1929

OF ANY PRIVATELY OWNED LAND.

(C)    THIS SECTION DOES NOT APPLY TO THE USE OF
BODY-GRIPPING TRAPS WITH A JAW SPREAD OF LESS THAN 6 INCHES
THAT ARE PLACED, MAINTAINED, AND OPERATED COMPLETELY
SUBMERGED IN WATER.

(D)    THIS SECTION DOES NOT APPLY TO THE USE OF
SNAP-TYPE TRAPS USED TO CATCH RATS AND MICE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 16, 1976.

CHAPTER 614

(House Bill 630)

AN ACT concerning

Property Tax Assessment Appeal Boards

FOR the purpose of requiring that the Property Tax
Assessment Appeal Board in each subdivision include as
a part of its affirmation — reduction orders a
statement indicating the basis for the Board's
decision.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 255(d)

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be repealed, amended, or enacted to read as follows: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.

(d) The property tax assessment appeal board under
subsection (b) shall include in the statement SUMMARIZING A
SUMMARY OF THE BASIS JOB ITS DECISION AND A STATEMENT of its
order, action or notice of assessment a statement advising
the taxpayer of his rights to appeal to the Maryland Tax
Court within 30 days as provided in this article. The
statement shall also include the address of the Maryland Tax
Court.