HARRY HUGHES, Governor

3611

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

Article 81 - Revenue and Taxes

29.

(a) Before (1) any existing valuation of property for
tax purposes shall be increased, or (2) any classification
of any property changed, or (3) any new valuation of
property made against any person; or (4) whenever any person
applies for a change in an existing valuation or
classification and there is a change or refusal to change an
existing valuation or classification, or (5) whenever a
valuation or classification for a given year, or part
thereof, has been appealed, but not finally determined, and
the same valuation or classification is made for a
subsequent year, on property locally assessed, either by the
State Department of Assessments and Taxation (acting within
its original jurisdiction) or the supervisors of assessments
for the county or Baltimore City, the appropriate authority
shall notify the person against whom it is proposed to make,
increase, change or against whom it is proposed to make,
increase, change or refuse to change the valuation or
classification by a written or printed notice, appointing a
day for the person to make answer thereto or present such
proof as he may desire in the premises. Failure to send a
notice of assessment in the class of cases set forth in
clause (5) of this subsection shall not void any assessment
for a subsequent year but the provisions of § 214A of this
article shall be applicable. THE NOTICE SHALL BE PROVIDED
ON OR BEFORE JANUARY 1 OF THE YEAR FOLLOWING THE YEAR OF THE
PHYSICAL INSPECTION. A NOTICE IS NOT REQUIRED UNLESS THE
FULL CASH VALUE OF THE PROPERTY IS CHANGED, HOWEVER, THE
GROWTH FACTOR SHALL BE ADVERTISED IN ACCORDANCE WITH SECTION
232C OF THIS ARTICLE. [The notice required by this
subsection shall include a statement of the amount of the
previous assessment and the amount of the previous full cash
value upon which that assessment was based, the amount of
the new full cash value as a result of the last physical
inspection, the amount of the new full cash value that will
be the basis for the assessment in the first, second, and
third years of the 3-year cycle, and the assessment for
purposes of taxation in the next taxable year. In addition,
the notice shall indicate the amount of the projected
assessment for the next 2 years based on the current growth
factor and the full cash values for those years along with a
statement clearly indicating that the assessment for those
years shall be equal to or less than the amount shown on the
notice. The notice shall also include a statement
indicating that the total amount of the new cash value is
the valuation for purposes of appeal.] THE NOTICE REQUIRED
BY THIS SUBSECTION SHALL INCLUDE: