HARRY HUGHES, Governor

107

A COUNTY MAY NOT INCREASE THE JURISDICTION OF A BOARD
WITHOUT THE APPROVAL OF THE DEPARTMENT.

(C) LIMITATIONS ON ACTIONS.

(1)  A BOARD MAY NOT DECREASE THE AMOUNT OF AN
ASSESSMENT AFTER THE DATE OF FINALITY FOR ANY YEAR UNLESS AN
APPEAL OF THE ASSESSMENT IS FILED BEFORE THE DATE OF FINALITY.

(2)  BETWEEN GENERAL REVIEWS OF AN ASSESSMENT IN A
DISTRICT, A BOARD MAY NOT DECREASE AN ASSESSMENT IN THE DISTRICT
UNLESS THE BOARD NOTIFIES AND CONSULTS WITH THE SUPERVISOR FOR
THE DISTRICT BEFORE DECREASING THE ASSESSMENT. IF A BOARD
DECREASES AN ASSESSMENT BETWEEN GENERAL REVIEWS WITHOUT FIRST
NOTIFYING AND CONSULTING WITH THE SUPERVISOR THE DECREASE IS
VOID.

REVISOR'S NOTE: Subsections (a)(l)(i) and (ii) and (b) of
this section are new language derived without
substantive change from former Art. 81, § 250.

Subsection (a)(l)(iii) through (vi) of this section is
new language added to reflect the former scattered
provisions that also provided for the jurisdiction of
a board.

Subsection (c) of this section is new language derived
without substantive change from the second and third
sentences of former Art. 81, § 247.

In this section, the references to "Baltimore City"
are deleted as included in the defined term "county".

In subsection (a)(l)(i) and (ii) of this section, the
references to "real property values" and "personal
property valued by the supervisors" are substituted
for the former reference to "property tax
assessments", for clarity.

In subsection (b) of this section, the former phrase
"after July 1, 1975" is deleted as obsolete.

Defined terms: "Administrator" § 3-101
"Assessment" § 1-101 "Board" § 3-101
"County" § 1-101 "Date of finality" § 1-101
"Includes";"including" § 1-101

"Real property" § 1-101 "Supervisor" § 1-101
"Value" § 1-101

3-108. ADMINISTRATOR.

(A) APPOINTMENT; TERM.