HARRY HUGHES, Governor
809
SECTION 3. AND BE IT FURTHER ENACTED, That
notwithstanding the provisions of Section 312(d) Article 81,
the withholding tables issued by the Comptroller's Office
that were in effect as of January 1, 1979, shall continue to
remain in effect and to be utilized by the Comptroller's
Office for the taxable years 1979 and 1980.
SECTION -4- 3. AND BE IT FURTHER ENACTED, That Section
12H of this Act shall take effect contingent upon an
appropriation adequate to fund the grant as provided for in
Section 12H and if the appropriation is not made in the
budget bill for fiscal year 1980, Section 12H of this Act
shall be null and void without the necessity of further
action by the General Assembly.
SECTION -2- -5- 4. AND BE IT FURTHER ENACTED, That
this Act shall take effect July 1, 1979.
Approved May 14, 1979.
CHAPTER 212
(Senate Bill 929)
AN ACT concerning
Real Property Assessments ---Triennial Assessments
FOR the purpose of establishing a system for the review and
assessment of all assessable real property once every 3
years, under certain conditions and with certain
exceptions; providing for the implementation and
administration of the system; authorizing the
assessment of one third of the assessable property in
each county each year; requiring that the review of
each property for reassessment include a physical
inspection of that property; providing for the
incremental phase in of assessment increases with
certain exceptions; establishing the date of finality
for assessments under the triennial system; clarifying
language; repealing certain provisions relating to the
powers and duties of the Department of Assessments and
Taxation and its Director regarding assessment review
and the annual reassessment of real property; and
generally relating to the assessment of real property.
providing that the full cash value of certain real
property required to be taxed by local governments
shall be adjusted annually by specified calculations;
providing for definitions for and the manner of
calculating these adjustments; repealing provisions
requiring adjustment of the full cash value of certain
real property by an inflation allowance; changing the
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