HARRY HUGHES, Governor

291

(A)  NOTICE OF FINAL VALUE.

IF AN APPEAL IS FILED UNDER § 8-404 OF THIS SUBTITLE OR IF A
PETITION FOR REVIEW IS FILED, THE SUPERVISOR SHALL GIVE WRITTEN
NOTICE OF THE FINAL VALUE OR CLASSIFICATION DETERMINED BY THE
SUPERVISOR TO THE PERSON WHO HAS APPEALED OR FILED A PETITION FOR
REVIEW.

(B)  APPEAL OF FINAL NOTICE.

THE FINAL NOTICE SHALL NOTIFY THE PERSON OF THE RIGHT TO
APPEAL THE FINAL VALUE OR CLASSIFICATION TO A PROPERTY TAX
ASSESSMENT APPEAL BOARD ON OR BEFORE 30 DAYS FROM THE DATE OF THE
FINAL NOTICE. THE NOTICE SHALL CONTAIN THE NAME AND ADDRESS OF
THE APPROPRIATE BOARD.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
29(g).

In subsections (a) and (b) of this section, the
reference to "classification" is added for clarity.

In subsection (a) of this section, the defined term
"supervisor" is substituted for the former references
to the "appropriate authority" and "supervisor of
assessments for the county or Baltimore City", for
clarity.

Also in subsection (a) of this section, the former
reference to "printed notice" is deleted as included
in the reference to a "written notice".

Also in subsection (a) of this section, the former
reference to a person filing an "answer" is deleted as
included in the reference to "the person who has
appealed or filed a petition for review".

Also in subsection (a) of this section, the former
language "or whenever a request for a change in an
existing valuation is denied" is deleted as
superfluous.

In subsection (b) of this section, the terms "property
tax assessment appeal board" and "appropriate board"
are substituted for the former reference to the "next
higher assessing authority", for clarity.

Defined terms: "Person" § 1-101
"Supervisor" § 1-101 "Value" § 1-101

8-408. ASSESSMENTS -- NOTICE FOR PERSONAL PROPERTY.

NOTICE OF THE ANNUAL ASSESSMENT OF PERSONAL PROPERTY SHALL
BE GIVEN AS SOON AS PRACTICABLE AFTER THE APRIL 15 THAT FOLLOWS
THE DATE OF FINALITY.