HARRY HUGHES, Governor

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taxpayer is required to report personal property in detail
as to show the cost or market value, but the taxpayer fails
to report accurately the cost or other data required to
establish market value, and the taxpayer claims that the
property is assessed at a higher valuation than it would be
if it had been reported accurately, then a demand for a
hearing shall be granted if the answer or protest to the
notice as to the assessment on that property is made within
three years from the date of that notice.

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

Approved April 28, 1981.

CHAPTER 102

(Senate Bill 187)

AN ACT concerning

Private Wetlands

FOR the purpose of stating expressly the specific manner in
which wetlands maps and regulations are to be filed
among the land records in each affected county;
expressly providing that properly filed maps and
regulations are notice to all persons of the
applicability to certain lands of the requirement to
obtain a permit before dredging or filling private
wetlands; providing that the provisions of the Wetlands
Act are enforceable against any person who can be shown
to have had actual notice of regulatory requirements
before he dredged or filled private wetlands without a
permit; generally relating to the regulation of private
wetlands; and making this Act an emergency measure.

BY repealing and reenacting, with amendments,

Article - Natural Resources
Section 9-301(c)
Annotated Code of Maryland
(1974 Volume and 1980 Supplement)

BY adding to

Article - Natural Resources
Section 9-301(d) and 9-501(e)
Annotated Code of Maryland
(1974 Volume and 1980 Supplement)

Preamble