508

LAWS OF MARYLAND

Ch. 8

repeats the provisions of the first sentence of
present AG § 2-511(4).

Subsection (e) of this section is revised to state
expressly that which formerly only was implied in the
law -- i.e., that if the appeal requirements are met,
the appropriate property tax assessment appeal board
shall hold a hearing.

In subsection (a)(1) of this section, the phrase
"where the property is located" is added to clarify
where the appeal is made.

Also 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 phrase
"may appeal" is substituted for the former phrase "may
demand a further hearing", for clarity.

Also in subsection (a)(1) of this section, the
reference to a "value or classification in the notice
of assessment" is substituted for the former reference
"as to the assessment of any property or any unit of
tax value, or as to the increase, reduction or
abatement of, or refusal to increase, reduce or abate,
any such assessment, or as to the classification
thereof, made by the supervisor of assessments for the
next ensuing year", for brevity and to conform with
the assessment provisions in Title 8 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 on behalf of the State" is
deleted as obsolete.

In subsection (c) of this section, the     former phrase

"in the county or Baltimore City"     is deleted as

unnecessary in light of the reference    to the Board
"where the property is located".

Also in subsection (c) of this section, the phrase
"affected by the determination", which modified the
word "property", is deleted as superfluous.

As to provisions relating to the jurisdiction of
property tax assessment appeal boards, see § 3-107 of
this article.