290

LAWS OF MARYLAND

Ch. 8

REVISOR'S NOTE: This section is new language derived
without substantive change from the third and fourth
clauses of former Art. 81, § 29(d) and the appearance
requirement of the second clause.

In the introductory language of subsection (a) of this
section, the phrase "who has appealed a notice", which
describes the person who appears for a hearing, is
added for clarity.

In subsection (a)(1) of this section, the former
reference to "the authority from which the notice
emanates'¹ is deleted as superfluous.

Also in subsection (a)(1) of this section, the former
word "attorney" is deleted as included in the word
"agent".

In subsection (a)(2) of this section, the reference
that a person may present evidence "at or prior to"
the hearing is added for clarity and in light of
current practice.

Also in subsection (a)(2) of this section, the phrase
"any evidence" is substituted for the former phrase
"such proof and arguments", for clarity.

Also in subsection (a)(2) of this section, the
specific reference to evidence "to substantiate the
value or classification claimed for the real property"
is substituted for the former, nonspecific reference
to presenting evidence "as he may desire", for
clarity.

In subsection (b) of this section, the defined term
"supervisor" is substituted for the former reference
to "the appropriate assessment authority", for
clarity.

Also in subsection (b) of this section, the phrase
"may determine the value or classification of the real
property" is substituted for the former phrase "may
make or increase the valuation or change the
classification", for clarity and brevity.

Also in subsection (b) of this section, the former
reference to the hearing being "ex parte" is deleted
as superfluous.

Defined terms: "Person" § 1-101

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

"Value" § 1-101

8-407. SAME -- FINAL NOTICE.