HARRY HUGHES, Governor

293

"Department" § 1-101 "Person" § 1-101
"Property tax" § 1-101 "Supervisor" § 1-101

8-410. SAME -- INTERROGATORIES.

WITH THE NOTICE REQUIRED BY § 8-408 OF THIS SUBTITLE, THE
SUPERVISOR OR DEPARTMENT MAY SUBMIT INTERROGATORIES RELEVANT TO:

(1)  THE VALUE, CLASSIFICATION, OR ASSESSMENT OF THE
PERSONAL PROPERTY DESCRIBED IN THE NOTICE; OR

(2)  ANY OTHER PROPERTY OWNED BY THE PERSON WHO IS
SENT THE NOTICE.

REVISOR'S NOTE: This section is new language added to
incorporate the provisions of former Art. 81, § 29(c),
that relate to current practice for information
requests for personal property.

Defined terms: "Assessment" § 1-101
"Department" § 1-101 "Person" § 1-101
"Property" § 1-101 "Supervisor" § 1-101
"Value" § 1-101

8-411. SAME -- APPEAL OF NOTICE.

A PERSON WHO RECEIVES A NOTICE UNDER § 8-408 OF THIS
SUBTITLE MAY APPEAL THE VALUE OR CLASSIFICATION IF THAT PERSON
REPLIES AS PROVIDED BY TITLE 14, SUBTITLE 5 OF THIS ARTICLE.

REVISOR'S NOTE: This section is new language added to
incorporate the provisions of former Art. 81, § 29(d),
as it relates to current practice regarding protest of
the notice for personal property.

The words "may appeal" are substituted for the former
words "may make answer", for clarity and to conform to
the language used throughout this subtitle.

The reference to a person "who receives a notice under
§ 8-408 of this subtitle" is substituted for the
former lengthy reference to a person "notified by the
Department ... or the supervisors ... of a
proposal to make, increase, change, ... or refuse to
change an evaluation or classification", for brevity
and accuracy.

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

8-412. SAME -- APPEAL HEARING DATES.

(A) DATE AND TIME OF HEARINGS.