2478

LAWS OF MARYLAND

Ch. 632

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

Approved May 19, 1981.

CHAPTER 633

(House Bill 664)

AN ACT concerning

Property Taxes - Appeals - Treatment in Future Years

FOR the purpose of requiring that certain records be kept
with respect to certain appeals relating to taxation of
real property assessment appeals; and requiring that
results of such appeals be binding in future years if
the laws and facts still apply certain facts be
considered in making future assessments.

BY adding to repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 14(f) and 45(f) 234A
Annotated Code of Maryland
(1980 Replacement Volume)

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be repealed, amended, or enacted to read as follows: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

14.

(F)(1) IF THE PROPERTY OWNER OF RESIDENTIAL REAL
PROPERTY HAS SUCCESSFULLY BROUGHT AN APPEAL WITH RESPECT TO
PROPERTY TAXES LEVIED UPON THE PROPERTY, THEN IN LATER
TAXABLE YEARS THE RESULTS OF THE APPEAL SHALL BE CONSIDERED
IN THE ASSESSMENT, VALUATION, AND TAXATION OF THAT PROPERTY.

(2) TO THE EXTENT THAT THE FACTS AND LAWS
INVOLVED IN SUCH AN APPEAL ARE STILL APPLICABLE IN LATER
TAXABLE YEARS, THE PROPERTY SHALL BE ASSESSED, VALUED, AND
TAXED IN LIGHT OF THE DECISION MADE IN THE APPEAL.

45.

(F) IF RESIDENTIAL REAL PROPERTY HAS BEEN THE SUBJECT
OF AN APPEAL UNDER THIS ARTICLE, THAT FACT SHALL BE NOTED IN
THE ASSESSMENT WORK SHEET OR CARD RELATING TO THE PROPERTY
WHICH WAS THE SUBJECT OF THE APPEAL.