HARRY HUGHES, Governor                                      3149

(b)  Annually on or before December 31, the Mayor and City
Council of Baltimore City [and] OR each governing body that
grants a property tax credit shall submit to the Department on
the form that the Department provides:

(1)  the total value of all property tax credits
granted;

(2)  an itemized list of all of the property tax
credits granted for real property; and

(3)  an itemized list of the property tax credits
granted for personal property.

(c)  The Mayor and City Council of Baltimore City [and] OR
each governing body that grants a property tax credit shall:

(1)  in the same manner as the assessment roll, make
available for public inspection bound copies of the form required
by subsection (b) of this section; and

(2)  identify clearly on the tax roll the properties
that are granted a property tax credit under this section.

9-205.

(f) When a tax bill is sent to a taxpayer who [ is
[entitled to] GRANTED MAY BE ELIGIBLE FOR a property tax credit
under this section, the Mayor and City Council of Baltimore City
or the appropriate governing body shall give notice of the
property tax credit under this section to the taxpayer.

10-210.

(a) If on or before September 1 of a taxable year the
Department has not notified a county or municipal corporation of
any PARTICULAR personal property assessment, the Mayor and City
Council of Baltimore City or the governing body of the county or
of the municipal corporation may authorize, by law, the payment
of estimated property tax under subsection (b) of this section.

14-503.

(a) [The owner of real property assessed by a supervisor] A
TAXPAYER, A COUNTY, A MUNICIPAL CORPORATION, OR THE ATTORNEY
GENERAL may appeal the value or classification of the real
property by submitting a petition for review to the supervisor on
or before the date of finality for the next taxable year.

14-513.

(a) Except as provided in subsection (b) of this section,
any party to Maryland Tax Court proceedings may: