BLAIR LEE III, Acting Governor                      1973

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

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be repealed, amended, or enacted to read as follows: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

256.

(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 has been duly created], OR ON BEHALF OF ANY CHARTERED
COUNTY, BY EITHER THE COUNTY COUNCIL OR, IF THE OFFICE
EXISTS, BY THE COUNTY EXECUTIVE, 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]
THE Court shall hear and determine all such appeals within
[sixty] 60 days from [the] THEIR entry [thereof]. [Such]
THE appeal shall be taken either (a) within [thirty] 30 days
after the date of the action or failure or refusal to act
complained of, or (b) if an address [shall have] HAS been
filed with the [final assessing authority] PROPERTY TAX
ASSESSMENT APPEAL BOARD appealed from by any person or
corporation demanding a hearing as PROVIDED in § 255
[provided], then by the person giving such address within
[thirty] 30 days from the date of mailing of the notice of
the action by the [final assessing authority] BOARD to the
person and address so given or (c) if the appellant is a
supervisor of assessments, [such] THE appeal shall be taken
within [thirty] 30 days from the date the [final assessing
authority] BOARD sends notice of its action, in writing, by
mail or otherwise, to the supervisor of assessments. [No]
AN appeal on behalf of a taxpayer [shall] MAY NOT be allowed
under this section from a failure or refusal to abate,
reduce, or reclassify an existing assessment unless
application in writing for [such] THE action [shall have]
HAS been filed by the appellant with the [final assessing
authority] BOARD appealed from within the time limited for
the filing of a demand for a hearing by § 255 of this
article.