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ROBERT L. EHRLICH, JR., Governor Ch. 363
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
1-402.
Property owners in this State have the following rights:
(1) (I) the right to an assessment notice upon reassessment, as
provided in § 8-401 of this article, that clearly explains:
[(i)] 1. the property owner's right to appeal an assessment;
[(ii)] 2. that the determination of value is based upon information
contained in the valuation records of the Department; and
[(iii)] 3. the property owner's right of access to the valuation
records of the Department; AND
(II) THE RIGHT TO RECEIVE WITH THE ASSESSMENT NOTICE A
COPY OF THE RECORD CARD AND ASSESSMENT WORK SHEET FOR THE PROPERTY
THAT IS THE SUBJECT OF THE ASSESSMENT INFORMATION CONCERNING THE
CALCULATION OF THE ASSESSMENT AND DESCRIPTION OF THE PROPERTY ON THE
DEPARTMENT'S WEBSITE:
(2) the right to obtain, at no charge:
(i) a brochure explaining the valuation and assessment process;
AND
(ii) [the record card and assessment work sheet for the property
that is the subject of an assessment; and
(iii)] a brochure explaining the record card and assessment work
sheet, their pertinent parts, and an example and definition of commonly used
appraisal terms;
8-401.
(a) When any change as provided in subsection (b) of this section occurs in the
value or classification of any real property that a supervisor assesses, the supervisor
shall notify the owner or other appropriate person by a written notice of the proposed
change.
(b) A written notice is required for:
(1) an increase or decrease in an existing real property value;
(2) a change in the classification of the real property;
(3) establishment of an initial real property value;
(4) a decision on an assessment appeal or a petition to change an existing
real property value or classification; and
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