HARRY HUGHES, Governor

513

(III) IF THE APPELLANT IS THE DEPARTMENT, ON OR
BEFORE 30 DAYS FROM THE DATE THE BOARD SENDS WRITTEN NOTICE OF
ITS DETERMINATION, BY MAIL OR OTHERWISE, TO THE DEPARTMENT.

(3)  UNLESS A TAXPAYER PREVIOUSLY APPEALED AS REQUIRED
BY § 14-502 OR § 14-503 OF THIS SUBTITLE TO A PROPERTY TAX
ASSESSMENT APPEAL BOARD, THE TAXPAYER MAY NOT APPEAL TO THE
MARYLAND' TAX COURT UNDER THIS SUBSECTION.

(4)  AN APPEAL UNDER THIS SUBSECTION SHALL STATE:

(I)  THAT THE VALUE OR CLASSIFICATION IS
ERRONEOUS BECAUSE OF OVERVALUATION OR UNDERVALUATION;

(II)  THAT THE ASSESSMENT IS UNEQUAL BECAUSE IT
IS MADE AT A HIGHER PROPORTION OF VALUE THAN OTHER PROPERTY OF
THE SAME CLASS; OR

(III)  ANY OTHER ERRORS THAT MAY EXIST FOR WHICH
AN APPEAL IS ALLOWED AND BECAUSE OF WHICH THE PETITIONER CLAIMS
TO BE INJURED.

(5)  THE MARYLAND TAX COURT SHALL HEAR AND DETERMINE
ALL APPEALS UNDER THIS SUBSECTION ON OR BEFORE 60 DAYS FROM THE
DATE THE APPEAL IS ENTERED.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from
former Art. 81, § 258.

Subsection (b) of this section is new language that
repeats the provisions of present Art. 81, § 259(c).

Subsection (c) of this section is new language derived
without substantive change from former Art. 81, §
214C.

Subsection (d) of this section is new language that
repeats the provisions of the second sentence and the
first clause of the first sentence of present Art. 81,
§ 217.

Subsection (e) of this section is new language derived
without substantive change from former Art. 81, §
12F-4(b), except the last clause.

Subsection (f) of this section is new language derived
without substantive change from former Art. 81, § 256.

In the introductory language of subsections (a) and
(c) of this section and in subsection (f)(1) of this
section, the defined term "municipal corporation" is
substituted for the former term "city", for clarity.