284

LAWS OF MARYLAND

Ch. 8

The second sentence of former Art. 81, § 29(a) is
deleted as unnecessary in light of the current
administrative practice to send a subsequent notice
for an assessment under appeal only when the appeal
has been finally decided.

The fourth sentence of former Art. 81, § 29(a) is
deleted as confusing and, in any event, unnecessary.

The conditions that provided an exception to former
Art. 81, § 29(e) are deleted as unnecessary in light
of § 8-408 of this subtitle.

The General Assembly may wish to note that former Art.
81, § 29 appeared to make the notice to taxpayers
procedure applicable to both real property and to
personal property. In fact, for personal property a
notice of change in assessment cannot be sent by the
date of finality on January 1 for the previous
calendar year because the report of personal property
by the taxpayer is not required to be filed until
April 15 after the date of finality. By
administrative practice, the notice is sent as soon as
practicable after April 15. The Commission to Revise
the Annotated Code has therefore clarified the former
law by restricting the revision of former Art. 81, §
29 to real property, and by drafting new §§ 8-408
through 8-414 of this subtitle to specify the
applicable notice requirements for personal property.

Defined terms: "Assess" § 1-101

"Assessment" § 1-101 "Date of finality" § 1-101
"Includes";"including" § 1-101 "Person" § 1-101
"Property" § 1-101 "Real property" § 1-101
"Supervisor" § 1-101 "Taxable year" § 1-101
"Value" § 1-101

8-402. SAME -- SERVICE OF NOTICE.

(A) SERVICE OF NOTICE.

(1) THE NOTICE REQUIRED BY § 8-401 OF THIS SUBTITLE
SHALL BE SERVED ON THE OWNER OR OTHER APPROPRIATE PERSON:

(I)  BY LEAVING A COPY OF THE NOTICE AT THE
PERSON'S RESIDENCE;

(II)  BY SENDING A COPY OF THE NOTICE BY UNITED
STATES MAIL TO THE MAILING ADDRESS OF THE OWNER;

(III)  BY PERSONAL SERVICE BY THE SHERIFF IN THE
SAME MANNER AS ORIGINAL SERVICE IS REQUIRED IN A CIVIL ACTION; OR

(IV)  IF THE OWNER IS UNKNOWN, NOT RESIDING AT
THE REAL PROPERTY, OR CANNOT BE FOUND BY: