1662

LAWS OF MARYLAND

Ch. 592

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

Approved Say 29, 1979.

CHAPTER 593

(House Bill 926)

AN ACT concerning

Assessment Appeals — Extend Time for Appeal

FOR the purpose of extending the time for appeal of a notice
of property assessment.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 255 (a)

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be repealed, amended, or enacted to read as follows: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

255.

(a) With respect to any property assessed locally, any
taxpayer, county, or city, or the Attorney General or the
State Department of Assessments and Taxation may demand a
hearing before the supervisor of assessments or their
respectively designated representatives, as to the
assessment of any property or any unit of tax value, or as
to the increase, reduction, or abatement of any assessment,
or as to the classification, for the next year. Except as
provided in § 29 (f) of this article, any demand for a
hearing may not be granted under this subsection unless
answer or protest to a notice as to assessments was made, in
the counties or Baltimore City with the supervisor of
assessments within [30] 45 days from the date of that
notice, or unless application for revaluation or
reclassification as to an existing or proposed assessment
was made in the counties with the supervisor of assessments
before the date of finality for the taxable year in
question, or in Baltimore City before October 1 preceding
the taxable year in question. However if the taxpayer is
required to report personal property in detail as to show