236

LAWS OF MARYLAND

Ch. 8

(1)  LAND OR IMPROVEMENTS TO LAND MAY BE REASSESSED
AFTER THE DATE OF FINALITY AND BEFORE THE SEMIANNUAL DATE OF
FINALITY IF:

(I)  THE REAL PROPERTY HAS BEEN SUBDIVIDED; OR

(II)  ITS USE OR CHARACTER HAS CHANGED.

(2)  THE RECORDING OF A PLAT REQUIRED FOR THE
CONSTRUCTION OF STREETS, WATER FACILITIES, OR SEWER FACILITIES IS
NOT A CHANGE OF USE OR CHARACTER FOR PURPOSES OF ASSESSMENT UNDER
THIS SECTION.

(B) ASSESSING OF IMPROVEMENTS.

IMPROVEMENTS TO LAND THAT ARE SUBSTANTIALLY COMPLETED SHALL
BE ASSESSED ON THE DATE OF FINALITY, SEMIANNUAL DATE OF FINALITY,
OR QUARTERLY DATE OF FINALITY NEXT FOLLOWING THE SUBSTANTIAL
COMPLETION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second and third
sentences of former Art. 81, § 19(a)(1) and the second
clause of the first sentence.

The references to "buildings" are deleted as included
in the broader term "improvements".

In subsection (a)(2) of this section, the former
phrase "except for the purposes of description" is
deleted as confusing and, in any event, superfluous.

Subsection (b) of this section is revised to state
affirmatively when improvements to land may be
initially assessed.

The first clause of the first sentence of former Art.
81, § 19(a)(1), which provided for valuing land and
improvements to land separately, now appears as §
8-104(a) of this title.

As to a description of the effective dates of the
assessment of various kinds of property, which
effective date determines the protest and petition
procedure on a reassessment and the taxable year for
an assessment, see Subtitle 4 of this title and Title
14, Subtitle 5 of this article.

Defined terms: "Assess" § 1-101
"Date of finality" § 1-101
"Quarterly date of finality" § 1-101
"Semiannual date of finality" § 1-101
"Real property" § 1-101

8-206. ASSESSMENT APPEALS; ADJUSTMENTS.