2868

LAWS OF MARYLAND

Ch. 99 4

(g) Whenever an answer or protest is filed by any
person as a result of the notice called for in subsection
(a) of this section, or whenever a request for a change in
an existing valuation is denied by a supervisor of
assessments for the county or [the department of assessments
of] Baltimore City, it shall be the duty of the appropriate
authority to notify the person protesting or requesting a
change in such valuation, by a written or printed notice, as
to the final valuations so fixed by the supervisor of
assessments for the county or [the department of assessments
of] Baltimore City; and such final notice shall contain a
statement advising said person of his rights of appeal to
the next higher assessing authority within thirty (30) days
from the date of said notice and the name and address of
said next higher assessing authority.

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

Approved May 29, 1978.

CHAPTER 995

(House Bill 275)

AN ACT concerning

Inheritance lax - Qualified Real Property

FOR the purpose of permitting, for inheritance tax purposes,
the valuation of certain property as qualified real

property; defining "qualified real property"; and

farmland; providing for elections of this valuation and
;providing additional inheritance taxes under certain
conditions; and generally relating to an inheritance
tax on farmland.

BY adding to

Article 81 — Revenue and Taxes

Section 154

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be repealed, amended, or enacted to read as follows: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

154.