Ch. 731

LAWS OF MARYLAND

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect on July 1, 1987, contingent upon the taking effect of

Chapter ___ of the Acts of 1987 (H.B. ____)(71r2025), and if

Chapter ___ does not become effective, this Act shall be null and

void without the necessity of further action by the General
Assembly.

Approved June 2, 1987.

CHAPTER 731

(House Bill 1292)

AN ACT concerning

Taxation - Procedures - Assessments

FOR the purpose of providing that assessments of certain taxes
are prima facie correct; providing an exception for a
certain assessment; and making this Act contingent upon the
passage of another Act.

BY adding to

Article 81 - Revenue and Taxes

Section 472 and 473 to be under new subtitle "Tax

Procedures"
Annotated Code of Maryland
(1980 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

       TAX PROCEDURES

472. RESERVED

473.

NOTWITHSTANDING ANY OTHER PROVISION OF LAW, EXCEPT AS
OTHERWISE PROVIDED IN § 333B OF THIS ARTICLE, ASSESSMENTS OF A
TAX UNDER THIS SUBTITLE ARE PRIMA FACIE CORRECT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect on July 1, 1987, contingent on the taking effect of
Chapter ___ of the Acts of 1987 (H.B. ____)(71r2025), and if

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