78

LAWS OF MARYLAND

Ch. 8

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
232(8)(a).

In subsection (a)(1) of this section, the reference to
"shall continually review all real property
assessments" is substituted for the former reference
to "maintain and enforce a continuing method of
assessment review", for clarity.

Also in subsection (a)(1) of this section, the
reference to "provide a review of each assessment" is
substituted for the former reference to "so that all
assessable real property in every county and Baltimore
City shall be reviewed", for brevity and clarity.

In subsections (a)(2) and (b)(3) of this section, the
former reference to the "Director" ordering a review
is deleted as superfluous. Similarly, in subsection
(d) of this section, the reference to the "Department"
is substituted for the former reference to the
"Director", for clarity.

In subsection (c) of this section, reference to "real"
property is added because this provision applies only
to real property.

Also in subsection (c) of this section, the reference
to the "property tax assessment appeal board" is
substituted for the former reference to the "final
assessing authority for the county or city" to clarify
who may request the review.

The balance of former Art. 81, § 232(8) now appears in
§ 2-204 of this subtitle and in §§ 8-103 and 8-104 of
this article.

Defined terms: "Assessment" § 1-101
"County" § 1-101 "Department" § 1-101
"Director" § 1-101 "Real property" § 1-101
"Value" § 1-101

2-204. REVALUATION OF REAL PROPERTY.

(A) PROCEDURE.

THE DIRECTOR KAY ORDER A REVALUATION OF ANY REAL PROPERTY
IF, BASED ON CONSIDERATION AND EVALUATION OF A REVIEW OF A REAL
PROPERTY VALUATION ON WHICH THE EXISTING ASSESSMENT IS BASED, IT
APPEARS THAT THE EXISTING VALUATION OF THE REAL PROPERTY IS
ERRONEOUS BECAUSE IT DIFFERS SIGNIFICANTLY FROM VALUATIONS ON
COMPARABLE PROPERTIES.

(B) CONSULTATION WITH LOCAL OFFICIALS.