HARRY HUGHES, Governor           763

(2) "COUNTY PROPERTY TAX" DOES NOT INCLUDE A TAX
IMPOSED ON PROPERTY SPECIFICALLY BENEFITED BY LOCAL IMPROVEMENTS.

(j) (1) "Department" means the State Department of
Assessments and Taxation.

(2) "DEPARTMENT" INCLUDES, UNLESS THE CONTEXT
REQUIRES OTHERWISE, A SUPERVISOR.

(t) (1) "Municipal corporation property tax" means the tax
on property authorized under §§ 6-203 and 10-102 through 10-105
of this article.

(2) "MUNICIPAL CORPORATION PROPERTY TAX" DOES NOT
INCLUDE A TAX IMPOSED ON PROPERTY SPECIFICALLY BENEFITED BY LOCAL
IMPROVEMENTS.

(jj) "Tax roll" means the assessment roll to which the
property tax rate has been applied and ON WHICH the property tax
on each property IS SHOWN.

2-107.

(b) [Assessors] COMMERCIAL AND INDUSTRIAL ASSESSORS hold
their positions during good behavior and may be removed from
their positions only after a hearing before the Department and a
finding of incompetency or other cause.

3-107.

(a) Each board has jurisdiction in its county over appeals
concerning:

(1)  real property values AND ASSESSMENTS;

(2)  personal property valued by the supervisors;

(3)  credits for elderly or disabled renters under §
9-102 of this article;

(4)  credits for homeowners under § 9-104 of this
article;

(5)  credits for elderly or disabled homeowners under
§ 9-101 of this article;

(6)  the value of easements under § 2-511 of the
Agriculture Article; or

(7)  the rejection of an application for a property
tax exemption as provided by § 7-103 and Title 14, Subtitle 5 of
this article.

4-401.