2840

LAWS OF MARYLAND

Ch. 984

Article 81 — Revenue and Taxes

29.

(a) Before (1) any existing valuation of property for
tax purposes shall be increased, or (2) any classification
of any property changed, or (3) any new valuation of
property made against any person; or (4) whenever any person
applies for a change in an existing valuation or
classification and there is a change or refusal to change an
existing valuation or classification, or (5) whenever a
valuation or classification for a given year, or part
thereof, has been appealed, but not finally determined, and
the same valuation or classification is made for a
subsequent year, on property locally assessed, either by the
State Department of Assessments and Taxation {acting within
its original jurisdiction), the supervisors of assessments
for the county or department of assessments of Baltimore
City, it shall be the duty of the appropriate authority to
notify the person against whom it is proposed to make,
increase, change or refuse to change such valuation or
classification by a written or printed notice, appointing a
day for such person to make answer thereto or present such
proof as he may desire in the premises. Failure to send a
notice of assessment in the class of cases set forth in
clause (5) of this subsection shall not void any assessment
for a subsequent year but the provisions of § 214A of this
article shall be applicable. The notice required by this
subsection shall include a statement of the amount of the
previous assessment of real property sought to be changed.

(H) FAILURE TO SEND A NOTICE OF ASSESSMENT CHANGE

WHICH INCREASES THE ASSESSED VALUATION OF ANY PROPERTY

WITHIN THE CLASS OF CASES SET FORTH IN CLAUSES (1) THROUGH

(4) OF SUBSECTION (A) SHALL VOID THE INCREASE FOR THAT

TAXABLE YEAR. ANY PERSON RECEIVING A NOTICE OF AN INCREASED

ASSESSMENT WHEN SUCH NOTICE WAS NOT SENT AT LEAST 30 DAYS

BEFORE THE DATE OF FINALITY, SHALL BE ALLOWED TO ANSWER THE
NOTICE IN ACCORDANCE WITH SUBSECTION (D) WITHIN 30 DAYS FROM

THE DATE THE NOTICE WAS SENT. FURTHER, THE FAILURE TO SEND

THE NOTICE AT LEAST 30 DAYS BEFORE THE DATE OF FINALITY

SHALL NOT RESULT IN ANY LOSS OF APPEAL RIGHTS THAT WOULD

HAVE BEEN AFFORDED THE TAXPAYER HAD THE NOTICE BEEN SENT AT
THE REQUIRED TIME.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for
the immediate preservation of the public health and safety
and having been passed by a yea and nay vote supported by
three-fifths of all the members elected to each of the two
Houses of the General Assembly, the same shall take effect
from the date of its passage.

Approved May 29, 1978.