1930

LAWS OF MARYLAND

Ch.

614

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

Approved May 16, 1978.

CHAPTER 615

(House Bill 631)

AN ACT concerning

Property Tax Assessment Appeals

FOR the purpose of providing that no appeal to the property
tax assessment appeal board shall be allowed until the
party making the appeal has exhausted his remedies

before the supervisor of assessments in the appropriate

subdivision; clarifying the language—concerning the

exhaustion of remedies before making an appeal to the
Maryland Tax Court; and relating to the property tax
assessment appeals process. Maryland Tax Court shall be

allowed until the party making the appeal has exhausted

all remedies before the local property tax assessment
appeal board.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 230 and 255(b)

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be repealed, amended, or enacted to read as follows: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

230.

No appeal to the MARYLAND TAX Court shall be allowed
until the party seeking to appeal has exhausted his remedies

before the LOCAL SUPERVISOR OF ASSESSMENTS, THE Department,

[the Appeal Tax Court, the county commissioners, the board
of municipal and zoning appeals of Baltimore City] THE LOCAL
PROPERTY TAX ASSESSMENT APPEAL BOARD, or other assessing or

taxing authority, as the case may be.

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
Aon behalf of the State, may demand a further hearing before