HARRY HUGHES, Governor                                      3147

8-401.

(a)  When any change as provided in subsection   (b) of this
section occurs in the value or classification of any real
property that a supervisor assesses, the supervisor   shall notify
the owner or other appropriate person by a written   notice of the
proposed change.

(b)  A written notice is required for:

(1)  an increase in an existing real property value;

(2)  a change in the classification    of the real

property;

(3) establishment of an initial real property value;

(4)  a decision on an assessment appeal or a petition
to change an existing real property value or classification; and

(5)  A revaluation or reclassification, if a valuation
or classification has been appealed but not finally determined.

(c) The notice FOR SUBSECTION (B)(1) OF THIS SECTION shall
include:

(1)  the amount of the current assessment;

(2)  the amount of the current value;

(3)  the amount of the proposed value including a
statement that the total amount of the proposed value is the
value for purposes of appeal;

(4)  the amount of the proposed value that will be the
basis for the assessment in each year of the 3-year cycle;

(5)  the amount of the assessment for the 1st year of
the 3-year cycle;

(6)  the amount of the assessment for the remaining 2
years of the cycle based on the growth factor applicable to the
1st year of the 3-year cycle, including a statement that the
assessment for these years will be equal to or less than the
amounts shown on the notice;

(7)  a statement:

(i) indicating the right to appeal; and

(ii) briefly describing the appeal process and
the rights during an appeal; and

(8)  a statement that valuation records are available
as provided by § 14-201 of this article.