HARRY HUGHES, Governor                                       507

BEFORE 30 DAYS FROM THE DATE OF THE NOTICE, ANY TAXPAYER, A
COUNTY, A MUNICIPAL CORPORATION, THE ATTORNEY GENERAL, MAY APPEAL
A VALUE OR CLASSIFICATION IN THE NOTICE OF ASSESSMENT UNDER §
8-407 OF THIS ARTICLE TO THE PROPERTY TAX ASSESSMENT APPEAL BOARD
WHERE THE PROPERTY IS LOCATED.

(2) THE PROPERTY TAX ASSESSMENT APPEAL BOARD MAY
WAIVE THE 30-DAY REQUIREMENT UNDER PARAGRAPH (1) OF THIS SECTION
FOR A TAXPAYER ON GOOD CAUSE SHOWN BECAUSE OF THE PHYSICAL
INABILITY OF THE TAXPAYER TO MEET THE 30-DAY REQUIREMENT.

(B)  APPEALING ASSESSMENT MADE BY SUPERVISOR.

FOR PROPERTY ASSESSED BY A SUPERVISOR, ON OR BEFORE 30 DAYS
FROM THE DATE OF DETERMINATION BY A SUPERVISOR, ON A PETITION FOR
REVIEW BY A SUPERVISOR, THE OWNER MAY APPEAL THE VALUE OR
CLASSIFICATION IN THE DETERMINATION TO' THE PROPERTY TAX
ASSESSMENT APPEAL BOARD WHERE THE PROPERTY IS LOCATED.

(C)  APPEALING DETERMINATION OF PROPERTY TAX CREDIT OR
RELIEF.

ON OR BEFORE 30 DAYS FROM THE DATE OF THE FINAL
DETERMINATION, ANY TAXPAYER MAY APPEAL A FINAL DETERMINATION OF A
PROPERTY TAX CREDIT OR RELIEF UNDER §§ 9-101, 9-102, AND 9-104 OF
THIS ARTICLE, TO THE PROPERTY TAX ASSESSMENT APPEAL BOARD WHERE
THE PROPERTY IS LOCATED.

(D)  APPEALING VALUE OF AGRICULTURAL LAND EASEMENT.

THE LANDOWNER OR THE MARYLAND AGRICULTURAL LAND PRESERVATION
FOUNDATION MAY APPEAL THE VALUE OF AN EASEMENT DETERMINED UNDER §
2-511 OF THE AGRICULTURE ARTICLE TO THE PROPERTY TAX ASSESSMENT
APPEAL BOARD WHERE THE PROPERTY IS LOCATED.

(E)  HEARING REQUIRED.

IF THE REQUIREMENTS OF SUBSECTIONS (A), (B), (C), OR (D) OF
THIS SECTION ARE MET, THE PROPERTY TAX ASSESSMENT APPEAL BOARD
SHALL HOLD A HEARING, AS PROVIDED UNDER § 14-510(B) OF THIS
SUBTITLE.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from
former Art. 81, § 255(b).

Subsection (b) of this section is new language added
to clarify the current appeal process for a petition
for review of property assessed by a supervisor.

Subsection (c) of this section is new language derived
without substantive change from former Art. 81, §
12F-4(a).

Subsection (d) of this section is new language that