3148

LAWS OF MARYLAND

Ch. 822

(D) IN THE INSTANCE OF NOTICES REQUIRED IN SUBSECTION
(B)(2), (3), (4), AND (5) OF THIS SECTION, THE NOTICE. SHALL
INCLUDE:

(1)  THE AMOUNT OF THE CURRENT VALUE;

(2)  THE AMOUNT OF THE PROPOSED OR FINAL VALUE;

(3)  THE AMOUNT OF THE PROPOSED VALUE THAT IS THE
BASIS FOR THE ASSESSMENT IN THE APPLICABLE YEARS OF THE 3-YEAR
CYCLE;

(4)    THE AMOUNT OF THE ASSESSMENT BASED ON THE
CURRENT YEARS GROWTH FACTOR FOR THE APPLICABLE YEARS OF THE
3-YEAR CYCLE; AND

(5)  A STATEMENT:

(I)  INDICATING THE RIGHT OF APPEAL; AND

(II)  BRIEFLY DESCRIBING THE APPEAL PROCESS AND
RIGHTS DURING AN APPEAL . ; AND

(6) A STATEMENT THAT VALUATION RECORDS ARE AVAILABLE
AS PROVIDED BY SECTION 14-201 OF THIS ARTICLE.

[(d)] (E) The notice shall be served as provided by § 8-402
of this subtitle on or before January 1 or any other [applicable
date of finality] DATE SPECIFIED IN THIS ARTICLE.

[(e)] (F) A failure to send a notice of any change in value
or classification within 30 days after the date provided in
subsection (d) (E) of this section creates an irrebuttable
presumption that the prior value has not changed unless:

(1)  the property has been transferred for
consideration to new ownership during the previous calendar year;

(2)  the zoning classification of the property changed
during the previous calendar year resulting in an increased value
of the property;

(3)  a substantial change occurred in the use of the
property during the previous calendar year;

(4)  extensive improvements have been made on the
property during the previous calendar year;

(5)  due to an error in calculating or measuring
improvements on the property the assessment for the previous
taxable year was clearly erroneous; or

(6)  the assessment has been decreased.
9-201.