HARRY HUGHES, Governor

1015

Whenever any property becomes wholly exempt from
assessment and taxation, under any provision of this Code,
between the date of finality and the semiannual date of
finality next following, any assessment placed upon said
property and any taxes levied upon said assessment, for the
taxable year next following the date upon which said
property becomes exempt, shall be abated; provided, however,
that the owner of said property shall file an application
for said abatement with the supervisor of assessments[, the
director of the department of assessments (in Baltimore
City),] OF THE COUNTIES OR BALTIMORE CITY or the Director of
the State Department of Assessments and Taxation, as the
case may be, on or before the said semiannual date of
finality.

29.

(c) Such notice may be accompanied by such
interrogatories pertinent to the valuation and/or
classification of such property or any other property
belonging to the person to whom the notice may be addressed
as the State Department of Assessments and Taxation[,] OR
supervisors of assessments [or department of assessments of
Baltimore City], as the case may be, may authorize.

38.

The supervisors of assessments [and the department of
assessments of Baltimore City] shall annually, effective for
the succeeding levy, alter and correct the account of any
person who may have disposed of or acquired any property
since the last assessment or whose property or any part
thereof may have been omitted if the report of such
disposition, acquisition or omission be supplied by
satisfactory evidence; and if real estate or other property
shall from any cause have increased or diminished in value
since the last assessment, the supervisors of assessments
[and the department of assessments of Baltimore City] shall
have power to correct and alter the assessment of the same,
so as to conform to its present value.

39.

The supervisors of assessments [and the department of
assessments of Baltimore City] shall have power to annually
correct the valuations in their respective counties and
city, and alter and correct the valuation of any property
which may have been improperly valued, or the value of which
may have changed, and value any property which has been
omitted or may have been since acquired.

40.

Whenever any person shall make application for an
allowance or deduction on account of the sale, transfer,
alienation, loss or removal of any property, or the