HARRY HUGHES, Governor                                          93

(3) REPORT TO THE DEPARTMENT THE SALES AND THE
CONSIDERATION INVOLVED.

(D)  LISTING OF ESCAPED AND NEW PROPERTY.

EACH SUPERVISOR SHALL ATTEMPT DILIGENTLY TO LIST ALL ESCAPED
AND NEW PROPERTY IN THE COUNTY FOR WHICH THE SUPERVISOR IS
APPOINTED.

(E)  COOPERATION WITH LOCAL OFFICIALS.

EACH SUPERVISOR SHALL COOPERATE WITH APPROPRIATE COUNTY
OFFICIALS AND OTHER ASSESSING AUTHORITIES TO MAKE EQUITABLE
ASSESSMENTS.

(F)  RIGHT TO APPEAL.

IF THE SUPERVISOR CONSIDERS THE ASSESSMENT OR RULING TO BE
IMPROPER, THE SUPERVISOR MAY APPEAL TO THE MARYLAND TAX COURT ANY
ASSESSMENT OR RULING OF THE PROPERTY TAX ASSESSMENT APPEAL BOARD
OF THE COUNTY FOR WHICH THE SUPERVISOR IS APPOINTED.

(G)  ANNUAL ACCOUNT AND ASSESSMENT CORRECTIONS.

EACH SUPERVISOR SHALL ANNUALLY CORRECT FOR THE SUCCEEDING
TAX IMPOSITION:

(1)  THE ACCOUNT OF A PERSON WHO DISPOSED OF OR
ACQUIRED PROPERTY SINCE THE LAST ASSESSMENT OR IF ANY PART OF THE
PROPERTY WAS OMITTED IF THE DISPOSITION, ACQUISITION, OR OMISSION
CAN BE SUBSTANTIATED BY SATISFACTORY EVIDENCE; AND

(2)  AN ASSESSMENT, IF THE PROPERTY INCREASED OR
DECREASED IN VALUE SINCE THE LAST ASSESSMENT.

(H) CORRECTION OR ADDITION OF VALUE.

A SUPERVISOR MAY:

(1)  CORRECT ANNUALLY THE VALUE OF ANY IMPROPERLY
VALUED PROPERTY OR A PROPERTY THAT HAS CHANGED IN VALUE; AND

(2)  VALUE ANY PROPERTY THAT HAS BEEN OMITTED OR LATER
ACQUIRED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§ 38,
39, and 234, the second sentence of § 236(c), and the
first clause of § 233(g).

In subsection (a) of this section, the phrase "duties
assigned by the Department" is substituted for the
former reference to "and shall have such additional
duties as the State Department of Assessments and
Taxation shall determine and designate from time to
time", for brevity and clarity.