HARRY HUGHES, Governor

1831

CHAPTER 678

(House Bill 1777)

AN ACT concerning

Property Tax Assessment Appeals — Transfers After
Date of Finality

FOR the purpose of permitting transferees of real property
transferred between certain dates to appeal certain
assessments within a certain period of time; requiring
certain authorities to furnish to certain persons
certain information; clarifying certain cross
references; and clarifying language.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 29(g) and 255(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 29 (f-1)

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be repealed, amended, or enacted to read as follows: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

29.

(F-1) THE TRANSFEREE OF ANY REAL PROPERTY TRANSFERRED
AFTER THE DATE OF FINALITY AND BEFORE THE BEGINNING OF THE
NEXT ENSUING TAXABLE YEAR SHALL HAVE 60 DAYS AFTER THE DATE
OF TRANSFER TO PROTEST THE ASSESSMENT ON THE PROPERTY FOR
THAT NEXT ENSUING TAXABLE YEAR.

(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, WHENEVER AN ANSWER OR PROTEST IS FILED
BY A PERSON UNDER SUBSECTION (F-1) 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
Baltimore City, it shall be the duty of the appropriate