HARRY HUGHES, Governor                                          89

(E)  LISTING OF ASSESSMENT BOOKS.

THE DEPARTMENT SHALL PREPARE COPIES OF THE ASSESSMENT BOOKS
FOR EACH YEAR. THE COPIES SHALL BE MADE AVAILABLE TO THE PUBLIC
AT A REASONABLE COST.

(F)  DISPUTE OF INFORMATION IN RECORDS.

(1)  IF THE ACCURACY OR COMPLETENESS OF INFORMATION
USED TO ASSESS REAL PROPERTY IS DISPUTED BY THE OWNER OF THE REAL
PROPERTY OR IF THE OWNER HAS ADDITIONAL INFORMATION THAT THE
OWNER BELIEVES IS RELEVANT TO THE VALUE OF THE REAL PROPERTY, THE
OWNER MAY FILE A BRIEF STATEMENT CONTAINING THE NATURE OF THE
DISPUTE OR THE ADDITIONAL INFORMATION.

(2)  THE SUPERVISOR SHALL RETAIN THE STATEMENT AS PART
OF THE ASSESSMENT RECORD.

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

In subsection (b)(2) of this section, the phrase
"improvements on the land" is substituted for the
former word "buildings", for clarity.

Also in subsection (b)(2) of this section, the former
phrase "unless shown in the record books" is deleted
since differing values are not recorded in the record
books.

In subsection (e) of this section, the reference to

preparing "copies" of the assessment books is

substituted for the former reference to preparing the
"record" of assessment books, for clarity.

Also in subsection (e) of this section, the former
reference to a "January 1, 1976" effective date is
deleted as obsolete.

Also in subsection (e) of this section, the former
reference to the "designee" of the Department is
deleted as superfluous.

Defined terms: "Assess" § 1-101

"Assessment" § 1-101 "County" § 1-101

"Department" § 1-101 "Includes";"including" § 1-101

"Law" § 1-101 "Property" § 1-101

"Real property" § 1-101 "Supervisor" § 1-101

"Value" § 1-101

2-212. SAME -- PERSONAL PROPERTY.

(A) MAINTENANCE AND ARRANGEMENT OF ASSESSMENT RECORDS.