HARRY HUGHES, Governor

281

SUBSECTION (D) OF THIS SECTION CREATES AN IRREBUTTABLE
PRESUMPTION THAT THE PRIOR VALUE HAS NOT CHANGED UNLESS:

(1)  THE PROPERTY HAS BEEN TRANSFERRED FOR
CONSIDERATION TO NEW OWNERSHIP DURING THE PREVIOUS CALENDAR YEAR;

(2)  THE ZONING CLASSIFICATION OF THE PROPERTY CHANGED
DURING THE PREVIOUS CALENDAR YEAR RESULTING IN AN INCREASED VALUE
OF THE PROPERTY;

(3)  A SUBSTANTIAL CHANGE OCCURRED IN THE USE OF THE
PROPERTY DURING THE PREVIOUS CALENDAR YEAR;

(4)  EXTENSIVE IMPROVEMENTS HAVE BEEN MADE ON THE
PROPERTY DURING THE PREVIOUS CALENDAR YEAR;

(5)  DUE TO AN ERROR IN CALCULATING OR MEASURING
IMPROVEMENTS ON THE PROPERTY THE ASSESSMENT FOR THE PREVIOUS
TAXABLE YEAR WAS CLEARLY ERRONEOUS; OR

(6)  THE ASSESSMENT HAS BEEN DECREASED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
29(a-l) and the first, third, and fifth sentences of

(a) and § 45(e).

In this section, the defined term "real property" is
substituted for the former references to "property" to
clarify that this section applies to real property and
not to personal property.

In subsection (a) of this section, the introductory
language "when any change as provided in subsection

(b) of this section occurs" is added for clarity.

Also in subsection (a) of this section, the defined
term "supervisor" is substituted for the former
reference to "the appropriate authority", for clarity.
Similarly, in subsection (a) of this section, the
former reference to "the State Department of
Assessments and Taxation (acting within its original
jurisdiction)" as an alternate appropriate authority
is deleted as inaccurate because this section is under
the exclusive jurisdiction of the supervisor.

Also in subsection (a) of this section, the
requirement to notify the "owner or other appropriate
person ... of the proposed change" is substituted for
the former requirement to notify "the person against
whom it is proposed to make, increase, change or ...
refuse to change", for clarity and brevity.

Also in subsection (a) of this section, the former
reference to the notice "appointing a day for the