292                                                LAWS OF MARYLAND                                      Ch. 8

REVISOR'S NOTE: This section is new language added to
incorporate the general provision of former Art. 81, §
29(a) that is applicable to the notice of assessment
for personal property. This section and §§ 8-409
through 8-414 are revised to incorporate applicable
provisions of §§ 8-401 through 8-407 that relate to
notice for real property.

As noted for § 8-401 of this subtitle, the former
provisions for notice of the assessment of property
were, as a practical matter, applicable only to real
property. Because personal property is assessed
annually, an annual notice has always been required.
However, the revision uses, where applicable, the
notice provisions now limited to real property.

Defined terms: "Assessment" § 1-101
"Date of finality" § 1-101

8-409.

SAME

SERVICE OF NOTICE.

(A) SERVICE OF NOTICE.

THE NOTICE REQUIRED BY § 8-408 OF THIS SUBTITLE SHALL BE
SERVED ON THE OWNER OR OTHER APPROPRIATE PERSON BY:

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

(2)  IF THE OWNER IS A NONRESIDENT OF THE STATE, OR
UNKNOWN OR CANNOT BE FOUND, DELIVERING A COPY OF THE NOTICE TO A
PERSON IN POSSESSION OF THE PERSONAL PROPERTY.

(B)  RECORD OF MAILING.

WHEN A NOTICE IS MAILED UNDER THIS SECTION, THE DEPARTMENT
OR SUPERVISOR SHALL RETAIN A RECORD OF THE DATE OF MAILING AND
THE NAME AND ADDRESS OF THE PERSON TO WHOM THE NOTICE IS SENT.

(C)  COMPLIANCE IF PERSON REQUIRED TO PAY TAX IS SERVED.

IF THE SERVICE UNDER SUBSECTION (A) OF THIS SECTION IS GIVEN
TO THE PERSON CHARGED WITH PAYING THE PROPERTY TAX, THIS SECTION
IS DEEMED COMPLIED WITH EVEN IF THAT PERSON IS ACCOUNTABLE TO
SHAREHOLDERS OR OTHER PERSONS.

REVISOR'S NOTE: This section is new language added to
incorporate those provisions of former Art. 81, §
29(b)(2), (3), and (5) and (e) that relate to current
practice for service of notice for personal property
and to add provisions currently used by the Department
for service of notice for personal property.

Defined terms: "Assess" § 1-101