3142                                          LAWS OF MARYLAND                                      Ch. 822

CHAPTER 822

(House Bill 1789)

AN ACT concerning

Tax - Property Article

FOR the purpose of altering the definitions of "date of finality"

and "governing body" in the Tax Property Article,

repealing provisions of law relating to holding positions
and the removal of assessors; clarifying certain powers of
the Director of the Department of Assessments and Taxation;
altering the requirement that the Department continually

review all real property assessments; authorizing the

Governor to remove a member of a property tax assessment
appeal board only on the recommendation of the Mayor of
Baltimore City or the governing body of a county; clarifying
certain provisions relating to the assessment and taxation
of property; prohibiting property from being approved from
exemption from the property tax under certain circumstances;
authorizing counties to authorize certain exemptions to
certain blind individuals; altering certain provisions

relating to payments in lieu of taxes; altering the

requirement that the Department or a supervisor of

assessments value all real property at certain intervals;
altering certain provisions relating to notice of a change
in value of real property and for property tax credits;
clarifying certain provisions relating to assessments on
personal property; altering requirements relating to certain
appeals; clarifying the definition of "tax" in regard to the
collection of unpaid taxes; altering provisions relating to
the collection period of certain unpaid taxes and repealing
a limitation on the imposition and collection of certain
taxes; clarifying provisions relating to escaped property;
making stylistic changes; and generally relating to
provisions of the Tax - Property Article.

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 1-101(i) and (n), 2-107, 2-202(8), 2-203(a)(1),
3-103(d)(1), 5-102, 6-101(a)(l), 6-302(a), 6-308(h),
6-401(b), 7-207(f), 7-503(a), 8-104(b), 8-401,
9-201(b) and (c), 9-205(f), 10-210(a), 14-503(a),
14-513, 14-801(c), 14-1101(c), and 14-1103(b)

Annotated Code of Maryland

(1986 Volume)

By repealing

Article - Tax - Property
Section 14-513 and 14-1102
Annotated Code of Maryland