2908

LAWS OF MARYLAND

Ch. 1014

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be repealed, amended, or enacted to read as follows: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

29.

(A-1) FAILURE TO SEND A NOTICE OF ASSESSMENT WITHIN THE
TIMES HEREAFTER SPECIFIED 30 DAYS AFTER THE DATE OF FINALITY
IN THE CLASSES OF CASES SET FORTH IN PARAGRAPHS (A)(1),
(A)(2), (A)(3), AND (A)(4) OF THIS SECTION CREATES AN
IRREBUTTABLE PRESUMPTION THAT THE ASSESSMENT HAS NOT CHANGED
FROM THE PREVIOUS YEAR'S ASSESSMENT, UNLESS, ONE OF THE
FOLLOWING CONDITIONS HAS OCCURRED:

(1)    THE PROPERTY HAS BEEN TRANSFERRED FOR
CONSIDERATION TO NEW OWNERSHIP DURING THE PREVIOUS CALENDAR
YEAR;

(2)    THERE HAS BEEN A CHANGE IN THE ZONING
CLASSIFICATION OF THE PROPERTY DURING THE PREVIOUS CALENDAR
YEAR, RESULTING IN AN INCREASED VALUE OF THE PROPERTY;

(3)    A SUBSTANTIAL CHANGE HAS OCCURRED IN THE
USE OF THE PROPERTY DURING THE PREVIOUS CALENDAR YEAR;

(4)    EXTENSIVE IMPROVEMENTS HAVE BEEN MADE ON
THE EXISTING PROPERTY DURING THE PREVIOUS CALENDAR YEAR;

(5)    THE ASSESSMENT FOR THE PREVIOUS TAXABLE
YEAR WAS CLEARLY ERRONEOUS DUE TO AN ERROR IN CALCULATION OR
MEASUREMENT OF IMPROVEMENTS ON THE PROPERTY; AND

(6)    THE ASSESSMENT HAS BEEN DECREASED.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect June 1, 1978 January 1, 1979.

Approved May 29, 1978.

CHAPTER 1015

(House Bill 2133)

AN ACT concerning

Montgomery County Public Employment Relations
MC 294C-78

FOR the purpose of authorizing in Montgomery County public

employment relations activities and collective

bargaining procedures for employees of the Montgomery