1134                                   LAWS OF MARYLAND                                 Ch. 100

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 28, 1981.

CHAPTER 101

(Senate Bill 173)

AN ACT concerning

Real Property Assessment - Hearing

FOR the purpose of changing the date by which a demand may
be made for a certain hearing before the Supervisor of
Assessments in Baltimore City.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 255(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1980 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be repealed, amended, or enacted to read as follows: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

255.

(a) With respect to any property assessed locally, any
taxpayer, county, or city, or the Attorney General or the
State Department of Assessments and Taxation may demand a
hearing before the supervisor of assessments or their
respectively designated representatives, as to the
assessment of any property or any unit of tax value, or as
to the increase, reduction, or abatement of any assessment,
or as to the classification, for the next year, or, in the
case of a protest filed under Section 29(f-l) of this
article, for the current year, if applicable. Except as
provided in §§ 29(f) and 29(f-l) of this article, any demand
for a hearing may not be granted under this subsection
unless answer or protest to a notice as to assessments was
made, in the counties or Baltimore City with the supervisor
of assessments within 45 days from the date of that notice,
or unless application for revaluation or reclassification as
to an existing or proposed assessment was made in the
counties OR BALTIMORE CITY with the supervisor of
assessments before the date of finality for the taxable year
in question[, or in Baltimore City before October 1
preceding the taxable year in question]. However if the