1832

LAWS OF MARYLAND

Ch. 678

authority to notify the person protesting or requesting a
change in [such] THAT valuation, by a written or printed
notice, as to the final valuations so fixed by the
supervisor of assessments for the county or Baltimore City[;
and such], THE final notice shall contain a statement
advising [said] THE person of his rights of appeal to the
next higher assessing authority within [thirty (30)] 30 days
from the date of [said] THE notice and the name and address
of [said] THE next higher assessing authority.

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, OR, IN THE
CASE OF A PROTEST FILED UNDER SECTION 29(F-1) OF THIS
ARTICLE, FOR THE CURRENT YEAR, IF APPLICABLE. Except as
provided in [§ 29(f)] SECTIONS 29(F) AND 29 (F-1) 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 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
the cost or market value, but the taxpayer fails to report
accurately the cost or other data required to establish
market value, and the taxpayer claims that the property is
assessed at a higher valuation than it would be if it had
been reported accurately, then a demand for a hearing shall
be granted if the answer or protest to the notice as to the
assessment on that property is made within three years from
the date of that notice.

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

Approved May 29, 1979.

CHAPTER 679
(House Bill 1792)
AN ACT concerning