HARRY HUGHES, Governor

79

BEFORE ORDERING A REVALUATION OF REAL PROPERTY UNDER THIS
SECTION, THE DIRECTOR SHALL CONSULT WITH THE GOVERNING BODY OF
THE COUNTY OR PROPERTY TAX ASSESSMENT APPEAL BOARD OF THE COUNTY
IN WHICH THE REAL PROPERTY IS LOCATED.

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

In this section, the references to "real" property are
added because this provision applies only to real
property.

Also in this section, the former reference to "the
Department" is deleted as unnecessary in light of the
reference to the Director.

In subsection (a) of this section, the reference to
"comparable properties" is substituted for "other
similar properties possessing comparable values", for
clarity and brevity.

Also in subsection (a) of this section, the former
phrase "in addition, at any time", which modified
action that the Director could take, is deleted as
superfluous.

Also in subsection (a) of this section, the former
reference to significantly "greater or less than" the
valuation is deleted as superfluous.

In subsection (b) of this section, the defined term
"governing body" is substituted for the former
reference to "the county commissioners", for clarity.

The balance of former Art. 81, § 232(8) now appears in
§ 2-203 of this subtitle and in §§ 8-103 and 8-104 of
this article.

Defined terms: "Assessment" § 1-101

"County" § 1-101 "Director" § 1-101

"Governing body" § 1-101 "Real property" § 1-101

"Valuation" § 1-101

2-205. DUTIES -- CONSTANT YIELD TAX RATE.

(A) "TAXING AUTHORITY" DEFINED.

IN THIS SECTION, "TAXING AUTHORITY" MEANS:

(1)  THE COUNTY COUNCIL OR BOARD OF COUNTY
COMMISSIONERS OF A COUNTY;

(2)  THE CITY COUNCIL OF BALTIMORE CITY; AND