2866

LAWS OF MARYLAND

Ch. 994

AN ACT concerning

Assessments — Notices

FOR the purpose of deleting a provision that specifies

certain alternative dates by which certain notices of

assessments are required to be served; establishing a
certain period of time within which a person notified

of certain changes in his assessment evaluation or

classification may answer in writing the notice; and

correcting certain obsolete references.

BY repealing and reenacting, with amendments.

Article 81 - Revenue and Taxes

Section 29(a), (b), (d), and (g)

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be repealed, amended, or enacted to read as follows: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 61 - 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) [, ] OR 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.

(b)    Such notice shall be served on such person [at

least 30 days ] before the date of finality [ or the day

of hearing appointed therein, in the following manner, that