994

LAWS OF MARYLAND

Ch. 314

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
within [one year] 3 YEARS; and [it shall be the duty of] the
Director [to] SHALL order and enforce a review of any
properties upon receipt of a request to do so from the final
assessing authority for the county or city in which [such]
THE properties are located.

(b)  To maintain and enforce a continuing method of
real property REVALUATION [ reassessment ] , so that all

[ assessable ] real property in every county and Baltimore
City shall be [properly reassessed annually whenever the
annual review required in subparagraph (a) hereof discloses
a change in value] UNIFORMLY ASSESSED IN EACH 3 YEAR
REASSESSMENT CYCLE WHICH SHALL BEGIN ON JANUARY 1, 1978
VALUED BASED ON A PHYSICAL INSPECTION ONCE IN EVERY 3 YEARS
UNLESS AN EARLIER VALUATION IS REQUIRED IN ACCORDANCE WITH
THE PROVISIONS OF PARAGRAPH (C) BELOW. In addition, [the
Director and the Department shall have the power,] at any
time, after consultation with the county commissioners in
the several counties, or the [appeal tax court where such
exists, or the board of municipal and zoning appeals in
Baltimore City as the case may be] PROPERTY TAX ASSESSMENT
APPEAL BOARD, [to] THE DIRECTOR AND THE DEPARTMENT MAY order
and enforce a REVALUATION [ reassessment ] of any
properties, if it appears, after a consideration and
evaluation of the results of the [annual] TRIENNIAL

[ assessment ] review required by [subparagraph] PARAGRAPH
(a) [hereof] OF THIS SUBSECTION, that the existing

[ assessments ] VALUATIONS upon [such] THE properties are
erroneous because they are significantly greater or less
than the [ assessments ] VALUATIONS on other similar
properties possessing comparable values.

(c)  [All assessable real property in every county and
Baltimore City shall be physically inspected for
reassessment at least once in every 3 years.] ALL
ASSESSMENTS SHALL BE BASED UPON A 3-YEAR CYCLE OF PHYSICAL
INSPECTION FOR REASSESSMENT. THE FIRST CYCLE SHALL INCLUDE
THE CALENDAR YEARS 1978, 1979, AND 1980, AND EACH 3-YEAR
PERIOD THEREAFTER SHALL CONSTITUTE A CYCLE. ALL ASSESSMENTS
MADE IN ANY 3-YEAR CYCLE SHALL BE BASED UPON THE SAME
CRITERIA OF VALUE MEASUREMENTS. THESE CRITERIA INCLUDE, BUT