106

LAWS OF MARYLAND

Ch. 8

Also in subsection (b) of this section, the term
"staff" is substituted for the former term "employee",
for clarity and consistency.

Also in subsection (b) of this section, the former
reference to divulging data "developed during a
hearing before the board" is deleted as inconsistent
with the laws concerning public hearings.

Also in subsection (b) of this section, the former
phrase "except as provided in § 45(d)" is deleted as
included in the phrase "[e]xcept as otherwise
authorized by law".

Defined terms: "Board" § 3-101
"Member" § 3-101

3-107. JURISDICTION; LIMITATIONS ON ACTIONS.

(A)  IN GENERAL.

EACH BOARD HAS JURISDICTION IN ITS COUNTY OVER:

(1)  APPEALS CONCERNING:

(I)  REAL PROPERTY VALUES; .

(II)  PERSONAL PROPERTY VALUED BY THE
SUPERVISORS;

(III)  CREDITS FOR ELDERLY OR DISABLED RENTERS
UNDER § 9-102 OF THIS ARTICLE;

(IV)  CREDITS FOR HOMEOWNERS UNDER § 9-104 OF
THIS ARTICLE;

(V)  CREDITS FOR ELDERLY OR DISABLED HOMEOWNERS
UNDER § 9-101 OF THIS ARTICLE;

(VI)  THE VALUE OF EASEMENTS UNDER § 2-511 OF
THE AGRICULTURE ARTICLE; OR

(VII)  THE REJECTION OF AN APPLICATION FOR A
PROPERTY TAX EXCEPTION EXEMPTION AS PROVIDED BY § 7-103 AND TITLE
14, SUBTITLE 5 OF THIS ARTICLE; OR

(2)  EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS
SECTION, ANY OTHER LOCAL TAX MATTER THAT THE COUNTY ASSIGNS TO
THE BOARD FOR HEARING, INCLUDING APPEALS CONCERNING:

(I)  LOCAL TAX CREDITS; OR

(II)  LOCAL TAXES IN SPECIAL TAXING AREAS.

(B)  APPROVAL FOR EXPANDED JURISDICTION.