2510                                          LAWS OF MARYLAND                                     Ch. 480

State Department of Assessments and Taxation shall report to the
Comptroller and to the register of wills the event. For national
register property, a disqualifying event is delisting from the
national register. Any difference in tax that becomes due is a
personal liability of the owner of the property at the time the
disqualifying event occurs and, notwithstanding any period of
limitations imposed by this article, is a lien on the property
with the priority of a lien for real property taxes becoming due
at the time the election was filed and continues until paid or
extinguished. The property owner may apply to the register of
wills for a certificate that a disqualifying event has not
occurred before a date that is stated in the certificate, which
date shall not be earlier than the date of application, and as
close as practicable to the date on which the certificate is
issued. The application for the certificate shall include any
appropriate certifications of the owner and shall be issued by
the register of wills after inquiry to the State Department of
Assessments and Taxation, for farmland or woodland property, or,
to the Maryland Historical Trust, for national register property.
The register of wills shall issue the certificate if, based on
the certifications of the owner and the report from the
Department of Assessments and Taxation in the case of farmland or
woodland property, or the Maryland Historical Trust in the case
of national register property, it appears that a disqualifying
event has not occurred. A grantee of the property and his
successors or assigns may rely conclusively on the certificate.
The register of wills shall cause to be recorded a notice of
release of the lien when the additional tax is paid. The lien
for the additional tax shall be extinguished automatically in all
events 20 years after the date of death of the decedent.

257.

In any proceeding before the Department, any party in
interest may file information in writing of his address or of the
address of his agent or attorney to whom all notices pertaining
to said proceeding may be sent, and thereafter a copy of any
order in said matter shall be delivered to such party or his
agent or attorney, or mailed postage prepaid, to the address as
aforesaid; but nothing herein contained shall require any person
to file such information in order to appeal, as provided in [§]§
259 [and 260].

259.

(a) The Department shall promptly notify every person of
every action taken by it with respect to any assessment against
such person for taxes (including license fees or charges)
assessable by the Department other than [ordinary] PROPERTY
taxes. Such notice shall be delivered to the party or his agent,
or attorney, or mailed, postage prepaid, in accordance with the
information filed under § 257 of this article, or if not so
filed, to such person's last known address.

261.