HARRY HUGHES, Governor

771

For purposes of the Cecil County property tax only, the
buildings located at Fair Hill that are used primarily for fund
raising events for the Union Hospital of Cecil County[,] may not
be assessed to the owner of the land on which they are located.
These buildings are:

(1)	farmers' grandstand and bleachers;
(2)	national cup, Aintree, and Fair Hill stands;
(3)	Mutuel Building;
(4)	green barn for races;
(5)	secretary's office;
(6)	jockey room;
(7)	main race, tea, cow, and storage barns;
(8)	water tower;
(9)	grandstand cow show area;
(10)	Butler Building; and
(11)	toilet facilities.

8-401.

(e) A failure to send a notice of any change in value or
classification within 30 days after the date provided in
subsection (d) of this section creates an irrebuttable
presumption THAT IN THE INSTANCES SPECIFIED IN SUBSECTION (B)(1)
THROUGH (4) OF THIS SECTION 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.