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500
LAWS OF MARYLAND
Ch. 8
reference to the exception under "§ 29(f)", is deleted
as obsolete since the former 30-day appeal period has
been modified to be a 45-day appeal period. Former
Art. 81, § 29 now appears as § 8-404(b) of this
article.
Also in subsection (a)(1) of this section, the former
reference to .an appeal by "the State Department of
Assessments and Taxation" is deleted as obsolete.
Also in subsection (a)(1) of this section, the former
phrase "as to assessments was made, in the counties or
Baltimore City with the supervisor of assessments",
which modified within 45 days, is deleted as
superfluous.
In subsection (a)(2) of this section, the reference to
a property being transferred to a "new owner" is added
for clarity. Similarly, the reference to a "new
owner" who may submit an appeal is substituted for the
former reference to a "transferee", for clarity.
Also in subsection (a)(2) of this section, the
reference to "January 1" is substituted for the former
reference to "the date of finality", for clarity.
Also in subsection (a)(2) of this section, the defined
term "value" is substituted for the former reference
to "the assessment on the property for that next
ensuing taxable year", for brevity and clarity.
Defined terms: "Assess"
"Assessment" § 1-101
"Municipal corporation"
''Real property" § 1-101
"Taxable year" § 1-101
§ 1-101
"County" § 1-101
§ 1-101 "Property" § 1-101
"Supervisor" § 1-101
"Value" § 1-101
14-503. PETITION
SUPERVISOR.
FOR REVIEW
OF
PROPERTY ASSESSED BY
(A) REAL PROPERTY.
THE OWNER OF REAL PROPERTY ASSESSED BY A SUPERVISOR MAY
APPEAL THE VALUE OR CLASSIFICATION OF THE REAL PROPERTY BY
SUBMITTING A PETITION FOR REVIEW TO THE SUPERVISOR ON OR BEFORE
THE DATE OF FINALITY FOR THE NEXT TAXABLE YEAR.
(B) PERSONAL PROPERTY.
FOR PERSONAL PROPERTY ASSESSED BY A SUPERVISOR, THE OWNER
WHO REPORTED COST OR MARKET INFORMATION FOR THE PROPERTY UNDER §
11-101 OR § 11-102 OF THIS ARTICLE TO THE SUPERVISOR BUT FAILED
TO REPORT THE INFORMATION ACCURATELY MAY APPEAL THE VALUE OR
CLASSIFICATION OF THE PERSONAL PROPERTY IN THE NOTICE OF
ASSESSMENT BY SUBMITTING A PETITION FOR REVIEW TO THE SUPERVISOR
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