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Session Laws, 1985
Volume 760, Page 514   View pdf image
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514                                               LAWS OF MARYLAND                                     Ch. 8

In the introductory language of subsection (a) of
this section, the former phrase "as provided in § 229
of this article", which modified "appeal to the
Maryland Tax Court", is deleted as superfluous.
Similarly, in subsection (b) of this section, the
present phrase "as provided in § 229 of this article"
is omitted as superfluous.

Also in the introductory language of subsection (a) of
this "section, the defined term "governing body" is
substituted for the former reference to "county
commissioners", for clarity. Similarly, in subsection
(f)(1) of this section, the defined term "governing
body" is substituted for the former references to
"county commissioners" and "on behalf of any chartered
county, by either the county council or, if the office
exists, by the county executive", for clarity.

Also in the introductory language of subsection (a) of
this section, the reference to "on an appeal under §
14-504 or § 14-505 of this subtitle" is substituted
for the former enumeration of actions that the
Department could take under § 14-504 or § 14-505, for
clarity and brevity.

In subsection (a)(1) of this section, the reference to
"final action" is substituted for the former reference
to "order, action, or refusal to act", for clarity and
to conform to the language used in the introductory
language of subsection (a) of this section.

In subsection (b) of this section, the reference to
"final action has been taken" is substituted for the
present reference to "final assessment", for clarity.

In subsection (c) of this section, the reference to
the "Department" appealing is substituted for the
former reference to the "Director of the State
Department of Assessments and Taxation ... on behalf
of the State" to conform with the reference to the
"Department" under subsection (f) of this section.

Also in subsection (c) of this section, the reference
to "a county or a municipal corporation" appealing is
substituted for the former obsolete reference to "the
supervisor of assessments ... on behalf of ... the
county or city".

In subsection (e) of this section, the requirement
that an appeal be filed "[o]n or before 30 days from
the date of the determination" is added to state
clearly the time for filing an appeal and to conform
to current practice.

Also in subsection (e) of this section, the defined

 

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Session Laws, 1985
Volume 760, Page 514   View pdf image
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