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Session Laws, 1985
Volume 760, Page 220   View pdf image
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220                                                LAWS OF MARYLAND                                      Ch. 8

inspection of real property is made under § 8-104(b)
of this subtitle" is added for clarity and to
incorporate the former references to "physical
inspections" being "conducted".

Also in subsection (a)(7) of this section, the former
references to dates of the initial 3-year cycle are
deleted as obsolete.

Also in subsection (a)(7) of this section, the former
reference to the beginning and end of "each subsequent
cycle" is deleted as superfluous.

In subsections (b) and (c) of this section, the former
references to the first taxable years for which
calculations were made for this section are deleted as
obsolete.

In subsection (b)(3) of this section, the former
phrase "to be used to determine individual assessments
for the purposes of taxation in the ensuing . taxable
year" is deleted as superfluous.

In subsection (c) of this section, the  defined term

"phased in value" is substituted for     the former

reference to "adjust the full cash value", for
clarity.

Also in subsection (c) of this section, the phrase
"for that year" is substituted for the word
"applicable", which formerly modified "growth factor",
for clarity.

Also in subsection (c) of this section, the former
reference to "taxation by the State, counties,
Baltimore City, municipal corporations, and special
taxing districts" is deleted as superfluous.

Former Art. 81, § 14(b)(1)(ii)1., which defined "full
cash value", is deleted as unnecessary in light of the
defined term "value". As to "value", see § 1-101 of
this article.

Former Art. 81, § 14(b)(1)(ii)3., which defined
"statewide full cash value", is deleted as
superfluous.

Defined terms: "Assess" § 1-101
"Assessment" § 1-101 "Department" § 1-101
"Property" § 1-101 "Property tax" § 1-101
"Real property" § 1-101 "Taxable year" § 1-101
"Value" § 1-101

8-104. VALUATION OF REAL PROPERTY; DUTIES OF DEPARTMENT; DATE OF
FINALITY.

 

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Session Laws, 1985
Volume 760, Page 220   View pdf image
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