3612

LAWS OF MARYLAND

Ch. 638

(1)  A STATEMENT OF THE AMOUNT OF THE:

(I)  PREVIOUS ASSESSMENT;

(II)  PREVIOUS FULL CASH VALUE UPON WHICH
THE PREVIOUS ASSESSMENT WAS BASED;

(III)  NEW FULL CASH VALUE RESULTING FROM
THE LATEST PHYSICAL INSPECTION OF THE PROPERTY;

(IV)  NEW FULL CASH VALUE THAT WILL BE THE
BASIS FOR THE ASSESSMENT IN THE FIRST, SECOND, AND THIRD
YEARS OF THE 3 YEAR CYCLE;

(V)  ASSESSMENT FOR PURPOSES OF TAXATION IN
THE NEXT TAXABLE YEAR;

(VI)  PROJECTED ASSESSMENT FOR THE 2 YEARS
FOLLOWING THE NEXT TAXABLE YEAR BASED ON THE CURRENT GROWTH
FACTOR; AND

(VII)  FULL CASH VALUES FOR THE 2 YEARS
FOLLOWING THE NEXT TAXABLE YEAR;

(2)  A STATEMENT THAT THE ASSESSMENT FOR THE 2
YEARS FOLLOWING THE NEXT TAXABLE YEAR IS EQUAL TO OR LESS
THAN THE AMOUNT SHOWN ON THE NOTICE; '

(3)  A STATEMENT INDICATING THAT THE AMOUNT OF
THE NEW CASH VALUE IS THE VALUATION FOR PURPOSES OF APPEAL;
AND

(4)  A STATEMENT INDICATING THAT THE PERSON HAS
THE RIGHT TO AN APPEAL, AND BRIEFLY DESCRIBING THE APPEAL
PROCESS AND THE PERSON'S RIGHTS DURING AN APPEAL. 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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 639
(House Bill 635)