HARRY HUGHES, Governor

237

(A)  IN GENERAL.

WHEN A PROPERTY ASSESSMENT IS CHANGED AS THE RESULT OF AN
APPEAL OF ITS VALUE, THE SUPERVISOR OR THE DEPARTMENT SHALL
CONSIDER THE FACTS AND REASONS STATED IN THE DECISION ON THE
APPEAL WHEN NEXT REVIEWING THE ASSESSMENT OF THE PROPERTY.

(B)  REAL PROPERTY -- NOTATIONS ON WORKSHEET.

IF THE VALUE OR CLASSIFICATION OF REAL PROPERTY IS APPEALED
AS PROVIDED BY TITLE 14, SUBTITLE 5 OF THIS ARTICLE, THE APPEAL
SHALL BE NOTED IN THE ASSESSMENT WORKSHEET OR CARD THAT RELATES
TO THE PROPERTY WHOSE VALUE OR CLASSIFICATION WAS APPEALED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
234A(a) and (b)(2).

In subsection (a) of this section, the word "changed"
is substituted for the former word "adjusted", for
clarity.

Also in subsection (a) of this section, the phrase "as
the result of an appeal of its value" is substituted
for the former phrase "by a property tax assessment
appeal board, the Maryland Tax Court, or any other
court", for clarity.

Also in subsection (a) of this section, the defined
terms "supervisor" and "Department" are substituted
for the former reference to "assessor", for clarity.

Also in subsection (a) of this section, the phrase
"when next reviewing the assessment of the property"
is substituted for the former phrase "in making the
assessment for the succeeding taxable year", for
clarity.

Also in subsection (a) of this section, the former
reference to consideration of the facts to the
"extent" that they remain applicable in later taxable
years is deleted as superfluous. Similarly, the
reference to consideration of the facts for property
to be "valued, and taxed" is deleted as superfluous.

Regarding subsection (a) of this section, while former
Art. 81, § 234A(b)(2) only applied to real property,
it has been revised to apply to property generally,
for clarity and to conform to current practice.

In subsection (b) of this section, the references to
"value or classification" of property are added to
clarify what is appealed.