HARRY HUGHES, Governor

993

applies for a change in an existing valuation or
classification and there is a change or refusal to change an
existing valuation or classification, or (5) whenever a
valuation or classification for a given year, or part
thereof, has been appealed, but not finally determined, and
the same valuation or classification is made for a
subsequent year, on property locally assessed, either by the
State Department of Assessments and Taxation (acting within
its original jurisdiction) or the supervisors of assessments
for the county or Baltimore City, fit shall be the duty of]
the appropriate authority [to] SHALL notify the person
against whom it is proposed to make, increase, change or
refuse to change [such] THE valuation or classification by a
written or printed notice, appointing a day for [such] THE
person to make answer thereto or present such proof as he
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. ] AS
USED IN THIS SUBSECTION, THE TERM "VALUATION" MEANS THE FULL
CASH VALUE AS DETERMINED BY SECTION 14(B)(1) OF THIS

ARTICLE. A NOTICE IS REQUIRED DURING ANY 3-YEAR

ASSESSMENT CYCLE WHEN THE CONTROLLING INFLATION FACTOR IS

CHANGED IN ACCORDANCE WITH SECTION 4(B)(2) OF THIS ARTICLE,
BUT THE INFLATION 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.

(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