BLAIR LEE III, Acting Governor

1931

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) NO APPEAL TO THE PROPERTY TAX ASSESSMENT

APPEAL BOARD SHALL BE ALLOWED UNTIL THE PARTY SEEKING TO

APPEAL HAS EXHAUSTED HIS REMEDIES BEFORE THE LOCAL

SUPERVISOR OF ASSESSMENTS OR THE DEPARTMENT OR OTHER

ASSESSING OR TAXING AUTHORITY, AS THE CASE MAY BE. PROPERTY

TAX ASSESSMENT APPEAL BOARD IN THE COUNTY OR CITY WHERE THE

PROPERTY IS LOCATED.

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

Approved May 16, 1978.

CHAPTER 616

(House Bill 635)

AN ACT concerning

Tax Credits - Local Property Taxes

FOR the purpose of requiring counties, Baltimore City and
incorporated municipalities to show the amount of the
tax credit authorized for increased values of
residential property, or a reassessment limitation for
a certain taxable year, on the property owner's tax
bill; and making this Act an emergency measure.

BY repealing

Article 81 - Revenue and Taxes

Section 12F-7(f)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

BY adding to

Article 81 — Revenue and Taxes

Section 12F-7(f)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)