HARRY HUGHES, Governor

151

"Property tax" § 1-101
7-103. EXEMPTIONS OF REAL PROPERTY -- PROCEDURE.

(A)  APPLICATION FOR EXEMPTION.

REAL PROPERTY THAT IS SUBJECT TO EXEMPTION FROM PROPERTY TAX
BY SUBTITLE 2 OF THIS TITLE IS NOT EXEMPTED UNTIL THE EXEMPTION
HAS BEEN APPLIED FOR AND APPROVED UNDER THIS SECTION.

(B)  APPLICATION REQUIREMENTS; CONTENTS OF APPLICATION.

(1)  A PERSON CLAIMING AN EXEMPTION SHALL APPLY TO THE
SUPERVISOR OF THE COUNTY WHERE THE REAL PROPERTY IS LOCATED ON
THE FORM THAT THE DEPARTMENT REQUIRES.

(2)  THE APPLICATION SHALL CONTAIN THE INFORMATION
THAT THE DEPARTMENT REQUIRES.

(C)  COPY TO DEPARTMENT.

THE SUPERVISOR SHALL SEND A COPY OF EACH APPLICATION TO THE
DEPARTMENT FOR APPROVAL OR REJECTION.

(D)  ENTRY OF EXEMPTION.

IF THE EXEMPTION IS APPROVED, THE SUPERVISOR SHALL ENTER:

(1)  THE REAL PROPERTY EXEMPTION IN THE ASSESSMENT
RECORDS; AND

(2)  THE REAL PROPERTY ON THE LIST OF EXEMPT PROPERTY.

(E)  REJECTION OF APPLICATION.

IF AN APPLICATION IS REJECTED, THE SUPERVISOR SHALL NOTIFY
THE PERSON CLAIMING THE EXEMPTION OF:

(1)  THE REASONS FOR REJECTION, AS PROVIDED BY § 8-402
OF THIS ARTICLE; AND

(2)  THE RIGHT TO A HEARING AND APPEAL AS PROVIDED BY
TITLE 14, SUBTITLE 5 OF THIS ARTICLE.

(F)  REVIEW OF EXEMPT PROPERTIES.

THE DEPARTMENT AND THE SUPERVISOR SHALL PERIODICALLY REVIEW
THE LIST OF EXEMPT PROPERTY TO DETERMINE WHETHER ANY PROPERTY
DOES NOT MEET THE REQUIREMENTS OF THE LAW THAT PROVIDES FOR THE
EXEMPTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
9D(a) through (c).