1968

LAWS OF MARYLAND

Ch. 222

(3) IF ACTION IS TAKEN UNDER PARAGRAPH (2) OF THIS
SUBSECTION, THE DEPARTMENT OR SUPERVISOR SHALL MAIL A NOTICE OF
ASSESSMENT TO THE OWNER. THE NOTICE MAY BE APPEALED AS PROVIDED
BY TITLE 14, SUBTITLE 5 OF THIS ARTICLE.

14-1104.

(a)  Except as otherwise provided in [subsection]
SUBSECTIONS (b) AND (C) of this section, property tax shall be
assessed for the taxable period required in Title 8 of this
article.

(b)  Escaped property shall be assessed under § 14-404 at
the time the property is located and for the 3 preceding taxable
years.

(C)  ASSESSMENTS OR ABATEMENTS UNDER § 8-419(C) OF THIS
ARTICLE SHALL BE MADE ON OR BEFORE THE LATER OF:

(1)  3 YEARS 1 YEAR AFTER THE REPORT UNDER § 11-101 OF
THIS ARTICLE WAS FILED; OR

(2)  3 YEARS 1 YEAR AFTER THE DUE DATE OF THE REPORT.

(D) ASSESSMENTS UNDER § 8-419(C) OF THIS ARTICLE MAY NOT BE
MADE WHEN ALL PROPERTY HAS TRANSFERRED SINCE THE ORIGINAL REPORT
FILING UNDER § 11-101 OF THIS ARTICLE.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
only apply to assessments effective for July 1, 1985 and
thereafter.

SECTION 4. AND BE IT FURTHER ENACTED, That Section 1 of
this Act shall take effect June 1, 1985 and shall remain in
effect until February 1, 1986. On February 1, 1986, and with no
further action required by the General Assembly, Section 1 of
this Act shall be of no further effect.

SECTION 5. AND BE IT FURTHER ENACTED, That Section 2 of
this Act shall take effect October 1, 1985 February 1, 1986.

Approved May 21, 1985.

CHAPTER 223
(Senate Bill 658)
AN ACT concerning