1108

LAWS OF MARYLAND

Ch. 384

Section 234A

Annotated Code of Maryland

(1975 Replacement Volume and 1978 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be repealed, amended, or enacted to read as follows: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

234.

The supervisors of assessments [shall] have general
supervision over the assessment of all property in the
county or city for which they are appointed. They [shall be
charged with the duty and] shall use all due diligence in
listing escaped and [/or] new property and shall cooperate
with appropriate county and Baltimore City officials or
other assessing authorities in obtaining fair and equitable
assessments, and [shall] have power [, and are charged with
the duty,] to appeal to the Maryland Tax Court from any [and
all] assessments or rulings which [such] THE supervisors
[shall] consider improper when made by the property tax
assessment appeal board in the counties or in Baltimore
City. They shall visit each district of the county or city
for which they are appointed at frequent intervals,
obtaining all necessary data and information as to the
valuation and existence of property subject to taxation,
keep posted on sales in the county, with conditions
attending [said] THESE sales, and report the [same] SALES
and the consideration [thereof] INVOLVED to the State
Department of Assessments and Taxation.

234A.

IF ANY ASSESSMENT IS CHANGED ADJUSTED BY A PROPERTY TAX
ASSESSMENT APPEAL BOARD, THE MARYLAND TAX COURT, OR ANY
OTHER COURT, THE ASSESSOR, IN MAKING THE ASSESSMENT FOR THE
SUCCEEDING TAXABLE YEAR, SHALL GIVE DUE CONSIDERATION TO THE
REASONS FOR THE VALUATION DETERMINED BY THE CHANGED ADJUSTED
ASSESSMENT.

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

Approved May 14, 1979.

CHAPTER 385
(House Bill 1340)
AN ACT concerning