954

LAWS OF MARYLAND

Ch. 180

WILLFULLY FURNISHES A FALSE OR FRAUDULENT WITHHOLDING

CERTIFICATE TO HIS EMPLOYER IS GUILTY OF A MISDEMEANOR AND
ON CONVICTION IS SUBJECT TO A FINE NOT EXCEEDING $500 OR
IMPRISONMENT NOT EXCEEDING 6 MONTHS, OR BOTH.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980, and shall apply to all
taxable years beginning after December 31, 1979.

Approved April 22, 1980.

CHAPTER 181

(House Bill 737)

AN ACT concerning

Triennial Assessments - Clarifying Language

FOR the purpose of clarifying certain directions to the
Department of Assessments and Taxation concerning the
handling of increases in value resulting from certain
changes in or to the property; and correcting a certain
cross-reference.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 232(8)(b) and (e)

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be repealed, amended, or enacted to read as follows: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

232.

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

(8) (b) To maintain and enforce a continuing method of
real property revaluation, so that all real property in
every county and Baltimore City shall be 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)] (D) below. In addition, at any time, after
consultation with the county commissioners in the several
counties, or the property tax assessment appeal board, the