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ROBERT L. EHRLICH, JR., Governor Ch. 363
(2) the zoning classification of the property changed during the previous
calendar year resulting in an increased value of the property;
(3) a substantial change occurred in the use of the property during the
previous calendar year;
(4) extensive improvements have been made on the property during the
previous calendar year as provided in § 8-104(c)(1)(iii) of this title;
(5) due to an error in calculating or measuring improvements on the
property the assessment for the previous taxable year was clearly erroneous; or
(6) the assessment has been decreased.
(G) THE DEPARTMENT SHALL PROVIDE WITH THE NOTICE REQUIRED UNDER
THIS SECTION A COPY OF THE RECORD CARD AND ASSESSMENT WORK SHEET FOR
THE PROPERTY THAT IS THE SUBJECT OF THE ASSESSMENT.
14-201.
(c) The Department shall provide a copy of assessment worksheets and cards
that relate to a real property valuation:
(1) to the person whose property is the subject of the valuation if[:
(i)] the value or classification of the property is to be changed for
property tax purposes [; and
(ii) the person requests the worksheets and cards]; or
(2) except for income and expense statements, to any person who pays
property tax, if the person:
(i) seeks the worksheets and cards for other comparable property;
(ii) has a timely filed and pending appeal under Subtitle 5 of this
title regarding the assessment of the person's property;
(iii) identifies the comparable property by address; and
(iv) pays the reasonable fee that the Department requires for the
copy.
(d) (1) The Department may adopt regulations establishing reasonable
conditions for release of information contained in valuation records that directly
relate to descriptions of physical characteristics of and improvements to the land.
(2) (I) [A] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS
PARAGRAPH, A fee may be imposed for providing the information under this
subsection.
(II) A FEE MAY NOT BE IMPOSED FOR PROVIDING WITH THE
ASSESSMENT NOTICE A COPY OF THE ASSESSMENT WORK SHEET AND RECORD CARD
FOR THE PROPERTY TO THE PROPERTY OWNER ON THE DEPARTMENT'S WEBSITE
INFORMATION CONCERNING THE CALCULATION OF THE ASSESSMENT AND
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