HARRY HUGHES, Governor

515

terms "county" and "municipal corporation" are
substituted for the former reference to "local
government", for clarity.

In subsection (f)(1) of this section, the reference to
determination made by a property tax assessment appeal
board "under § 14-509(a) or (b) of this subtitle" is
substituted for the former specific enumeration of
actions that a property tax assessment appeal board
could take under § 14-507(a) or (b) of this subtitle,
for clarity.

Also in subsection (f)(1) of this section, the former
references to an appeal by the Department "on behalf
of the State" and an appeal by "a supervisor of
assessments as provided in § 234 of this article" are
deleted as superfluous.

In subsection (f)(2) of this section, the references
to "determination" are substituted for the former
references to "action or failure or refusal to act
complained of" and "action", for clarity.

In subsection (f)(3) of this section, the reference to
"as required by § 14-502 or § 14-503 of this subtitle"
is substituted for the former reference to "unless
application in writing for the action has been filed
by the appellant with the board appealed from within
the time limited for the filing of a demand for a
hearing by § 255 of this article", for clarity and
brevity.

In subsection (f)(4)(i) of this section, the former
references to an appeal stating that the appeal is
"illegal" and "specifying the ground of alleged
illegality" are deleted as included in the reference
to an appeal stating that the value or classification
is "erroneous".

Defined terms: "Assessment" § 1-101

"County" § 1-101 "Department" § 1-101

"Governing body" § 1-101

"Municipal corporation" § 1-101 "Person" § 1-101

"Property" § 1-101 "Property tax" § 1-101

"Supervisor" § 1-101 "Value" § 1-101

14-513. APPEALS FROM MARYLAND TAX COURT.

(A) IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, ANY
PARTY TO MARYLAND TAX COURT PROCEEDINGS MAY:

(1) APPEAL A FINAL DECISION OF THE MARYLAND TAX COURT
TO THE CIRCUIT COURT; AND