HARRY HUGHES, Governor                                          77

In item (13) of this section, the former reference to
the manuals "as published by the State Department of
Assessments and Taxation and which are used by
assessors in valuing real property" is deleted as
superfluous.

Defined terms: "Assess" § 1-101

"Assessment" § 1-101 "Assessment rolls" § 1-101
"Collector" § 1-101 "Corporation" § 1-101
"County" § 1-101 "Department" § 1-101
"Director" § 1-101 "Person" § 1-101
"Property" § 1-101 "Value" § 1-101

2-203. ASSESSMENT REVIEWS.

(A)  FREQUENCY OF REVIEW.

(1)  THE DEPARTMENT SHALL CONTINUALLY REVIEW ALL REAL
PROPERTY ASSESSMENTS TO PROVIDE A REVIEW OF EACH ASSESSMENT AT
LEAST ONCE IN EACH 3-YEAR CYCLE.

(2)  IF ANY ASSESSMENT HAS NOT BEEN REVIEWED DURING A
3-YEAR CYCLE, THE DEPARTMENT MAY ORDER A REVIEW OF THE ASSESSMENT
AT ANY TIME.

(B)  MANNER OF REVIEW.

FOR THE REVIEW UNDER SUBSECTION (A) OF THIS SECTION, REAL
PROPERTY IS NOT REQUIRED TO BE REVIEWED INDIVIDUALLY OR
SEPARATELY, BUT IT MAY BE GROUPED:

(1)  IN AREAS;

(2)  BY CHARACTER OR USE; OR

(3)  IN ANY OTHER MANNER THAT THE DEPARTMENT CONSIDERS
TO BE HELPFUL OR NECESSARY.

(C)  REQUEST OF PROPERTY TAX ASSESSMENT APPEAL BOARD.

ON REQUEST OF THE PROPERTY TAX ASSESSMENT APPEAL BOARD FOR
THE COUNTY IN WHICH THE PROPERTY IS LOCATED, THE DIRECTOR SHALL
ORDER A REVIEW OF ANY REAL PROPERTY ASSESSMENT.

(D)  AIDS IN REVIEWING PROPERTY.

WHEN REVIEWING REAL PROPERTY UNDER THIS SECTION, THE
DEPARTMENT MAY USE PROPERTY DESCRIPTION CARDS, PROPERTY LOCATION
MAPS, LAND CLASSIFICATION MAPS, UNIT VALUE MAPS, LAND USE MAPS,
ZONING MAPS, RECORDS OF NEW CONSTRUCTION, SALES RECORDS, BUILDING
COST INFORMATION, PRIVATE APPRAISALS, PERIODIC SURVEYS OF
ASSESSMENT RATIOS, OR ANY OTHER MATERIAL OR INFORMATION THAT THE
DEPARTMENT CONSIDERS TO BE A RELIABLE AID IN DETERMINING REAL
PROPERTY VALUE.