918

LAWS OF MARYLAND

Ch. 149

Houses of the General Assembly, the same shall take effect
from the date of its passage.

Approved April 22, 1980.

CHAPTER 150

(House Bill 65)

AN ACT concerning

Property Tax Assessment Notices - Answers - Time

FOR the purpose of altering the time in which a person who
receives a certain assessment notice may answer the
notice.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 29(d)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

29.

(d) Any person notified by the State Department of
Assessments and Taxation or the supervisors of assessments,
under subsection (a) of this section, of a proposal to make,
increase, change, or refuse to make, increase, change, or
refuse to change an evaluation or classification may make
answer to the notice in writing within [30] 45 days after
the date of the notice, and appear before the authority from
which the notice emanates either personally or by an
attorney or agent on the day so fixed, or on any later date
to which the hearing may be adjourned, fixed in accordance
with subsection (d-l) of this section, and present such
proof and arguments as he may desire; and in the event of
his failure to appear, the appropriate assessment authority
may make or increase the valuation or change the
classification ex parte according to their best judgment and
information.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.