HARRY HUGHES, Governor

289

REVISOR'S NOTE: Subsection (a) of this section is new
language derived in part from the date and notice
references in former Art. 81, § 29.

Subsection (a) of this section is revised to state
expressly that which formerly only was implied in the
law -- i.e., the notification procedure for an appeal
hearing.

Subsections (b) and (c) of this section are new
language derived without substantive change from
former Art. 81, § 29(d-l).

In this section, the defined term "supervisor" is
substituted for the former references to the
"Department of Assessments and Taxation" and
"Department" to clarify that this section is under the
exclusive jurisdiction of the supervisor.

In subsection (b) of this section, the introductory
reference "if a person notified ... requests" is added
to conform to current practice.

Also in subsection (b) of this section, the former
reference to "property tax assessment" hearings is
deleted as superfluous.

Former Art. 81, § 29(d-2), which referred to special
hearing provisions for Anne Arundel and Baltimore
counties, is deleted as obsolete.

Defined terms: "Person" § 1-101

"Real property" § 1-101 "Supervisor" § 1-101

"Value" § 1-101

8-406. SAME -- APPEAL HEARING.

(A)  IN GENERAL.

THE PERSON WHO HAS APPEALED A NOTICE MAY:

(1)  APPEAR IN PERSON OR BY AN AGENT; AND

(2)  PRESENT ANY EVIDENCE AT OR PRIOR TO THE HEARING
TO SUBSTANTIATE THE VALUE OR CLASSIFICATION CLAIMED FOR THE REAL
PROPERTY.

(B)  FAILURE TO APPEAR AT HEARING.

IF THE PERSON DOES NOT APPEAR AT THE HEARING, THE SUPERVISOR
MAY DETERMINE THE VALUE OR CLASSIFICATION OF THE REAL PROPERTY
TAKING INTO ACCOUNT THE AVAILABLE INFORMATION AND THE BEST
JUDGMENT OF THE SUPERVISOR.