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HARRY HUGHES, Governor
499
SUBSECTION AND AS OTHERWISE PROVIDED BY § 14-503 OF THIS
SUBTITLE, FOR PROPERTY ASSESSED BY A SUPERVISOR, ANY TAXPAYER, A
COUNTY, A MUNICIPAL CORPORATION, OR THE ATTORNEY GENERAL, MAY
SUBMIT A WRITTEN APPEAL TO THE SUPERVISOR AS TO A VALUE OR
CLASSIFICATION IN A NOTICE OF ASSESSMENT ON OR BEFORE 45 DAYS
FROM THE DATE OF THE NOTICE.
(2) IF ANY REAL PROPERTY IS TRANSFERRED AFTER JANUARY
1 AND BEFORE THE BEGINNING OF THE NEXT TAXABLE YEAR TO A NEW
OWNER, THE NEW OWNER MAY SUBMIT A WRITTEN APPEAL AS TO A VALUE OR
CLASSIFICATION ON OR BEFORE 60 DAYS AFTER THE DATE OF THE
TRANSFER.
(B) HEARING REQUIRED.
IF THE REQUIREMENTS OF SUBSECTION (A) OF THIS SECTION ARE
MET, THE SUPERVISOR OR THE SUPERVISOR'S DESIGNEE SHALL HOLD A
HEARING AS PROVIDED UNDER § 14-510 OF THIS SUBTITLE.
REVISOR'S NOTE: This section is new language derived
without substantive change from ' former Art. 81, §
29(f-l) and the first sentence and the first clause of
the second sentence of former Art. 81, § 255(a).
Subsection (b) of this section is revised to state
expressly what formerly was only implied in the law --
i.e., that if the requirements regarding the appeal
are met, the supervisor or the supervisor's designee
must hold a hearing.
In subsection (a) of this section, the phrase "may
submit a written appeal" is substituted for the former
phrases "answer or protest ... made" and "to protest",
for clarity.
In subsection (a)(1) of this section, the reference to
property assessed "by a supervisor" is substituted for
the former reference to property assessed "locally",
for clarity.
Also in subsection (a)(1) of this section, the defined
term "municipal corporation" is substituted for the
former word "city", for clarity.
Also in subsection (a)(1) of this section, the
reference to a "value or classification in a notice of
assessment" is substituted for the former reference to
"as to the assessment of any property or any unit of
tax value, or as to the increase, reduction, or
abatement of any assessment or as to the
classification, for next year", for clarity and to
conform with the assessment provisions in Title 8 of
this article.
Also in subsection (a)(1) of this section, the former
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