HARRY HUGHES, Governor 3555

CHAPTER 753

(House Bill 346)

AN ACT concerning

Property Tax Assessment Appeal Boards - Jurisdiction

FOR the purpose of repealing the authority of counties and the
Administrator of the property tax assessment appeal boards
to increase the jurisdiction of a board.

FOR the purpose of repealing the authority of a county to
increase the jurisdiction of a property tax assessment
appeal board regarding certain matters with the approval of
the Department of Assessments and Taxation.

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 3-107

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1985)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

3-107.

(a) Each board has jurisdiction in its county over:

(1) appeals concerning:

(A) EACH BOARD HAS JURISDICTION IN ITS COUNTY OVER APPEALS
CONCERNING:

(i) (1) real property values;

(ii) (2) personal property valued by the
supervisors;

(iii) (3) credits for elderly or disabled
renters under § 9-102 of this article;

(iv) (4) credits for homeowners under § 9-104
of this article;

(v) (5) credits for elderly or disabled
homeowners under § 9-101 of this article;