816

LAWS OF MARYLAND

Ch. 212

may desire in the premises. Failure to send a notice of
assessment in the class of cases set forth in clause (5) of
this subsection shall not void any assessment for a
subsequent year but the provisions of § 214A of this article
shall be applicable. The notice required by this subsection
shall include a statement of the amount of the previous
assessment [of real property sought to be changed.] AND THE
AMOUNT OF THE PREVIOUS FULL CASH VALUE UPON WHICH THAT
ASSESSMENT WAS BASED, THE AMOUNT OF THE NEW FULL CASH VALUE
AS A RESULT OF THE LAST PHYSICAL INSPECTION, THE AMOUNT OF
THE NEW FULL CASH VALUE THAT WILL BE THE BASIS FOR THE
ASSESSMENT IN THE FIRST, SECOND, AND THIRD YEARS OF THE
3-YEAR CYCLE, AND THE ASSESSMENT FOR PURPOSES OF TAXATION IN
THE NEXT TAXABLE YEAR. IN ADDITION, THE NOTICE SHALL
INDICATE THE AMOUNT OF THE PROJECTED ASSESSMENT FOR THE NEXT
2 YEARS BASED ON THE CURRENT GROWTH FACTOR AND THE FULL CASH
VALUES FOR THOSE YEARS ALONG WITH A STATEMENT CLEARLY
INDICATING THAT THE ASSESSMENT FOR THOSE YEARS SHALL BE
EQUAL TO OR LESS THAN THE AMOUNT SHOWN ON THE NOTICE. THE
NOTICE SHALL ALSO INCLUDE A STATEMENT INDICATING THAT THE
TOTAL AMOUNT OF THE NEW CASH VALUE IS THE VALUATION FOR
PURPOSES OF APPEAL. THE NOTICE SHALL BE PROVIDED ON OR
BEFORE JANUARY 1 OF THE YEAR FOLLOWING THE YEAR OF THE
PHYSICAL INSPECTION. A NOTICE IS NOT REQUIRED UNLESS THE
FULL CASH VALUE OF THE PROPERTY IS CHANGED, HOWEVER, THE
GROWTH FACTOR SHALL BE ADVERTISED IN ACCORDANCE WITH SECTION
232C OF THIS ARTICLE.

232.

The jurisdiction, supervision, powers and duties of the
Department herein created, and the Director thereof, shall
extend under this article:

(8) (a) To maintain and enforce a continuing method of
assessment review, so that all assessable real property in
every county and Baltimore City shall be reviewed at least
once [each year] IN EACH 3-YEAR CYCLE. Property shall be
reviewed, in the discretion of the Director of the
Department, by the use of property description cards,
property location maps, land classification maps, unit value
maps, land use maps, zoning maps, records of new
construction, sales records, building cost data, private
appraisals, or periodic surveys of assessment ratios or by
the use of any other materials or information [considered
by] THAT the Director or the Department CONSIDERS to be
reliable aids in determining property value. In conducting
this review, it [shall] IS not [be] necessary that
properties be reviewed individually and separately[; for].
FOR the purpose of conducting this review, properties may
be grouped into areas, grouped according to character or
use, or grouped in any other manner which the Director or
the Department considers to be necessary or helpful to the
efficient conduct of [said] THIS review. [The] AT ANY
TIME, THE Director and the Department [shall have the power,
at any time, to] MAY order and enforce a review of any
properties, if [such] THE properties have not been reviewed