WILLIAM DONALD SCHAEFER, Governor                   Ch. 644

SECTION 10. 4. AND BE IT FURTHER ENACTED, That Sections 2
through 4 of this Act shall take effect January 1, 1989 and
except as otherwise specifically provided, shall be applicable to
persons dying on or after January 1, 1989. The Maryland
generation-skipping transfer tax shall be applicable to any
generation-skipping         transfer         for         which           a           federal

generation-skipping transfer tax return is required to be filed
on or after January 1, 1989. Those statutes in effect on
December 31, 1988 shall govern the administration, on and after
January 1, 1989, of estates of persons who died before January 1,
1989 and the imposition, rate, administration, and distribution
of revenue, on and after January 1, 1989, of the tax on
commissions of personal representatives of estates of persons who
died before January 1, 1989.

SECTION 11. AND BE IT FURTHER ENACTED, That Sections 5
through 8 of this Act shall take effect January 1, 1991 and shall
be applicable to persons dying on or after January 1, 1991.
Those statutes in effect on December 31, 1990 shall govern the
administration, on and after January 1, 1991, of estates of
persons who died before January 1, 1991 and the imposition, rate,
administration, and distribution of revenue, on and after January
1, 1991, of the inheritance tax on property passing from persons
who died before January 1, 1991.

Approved May 27, 1988.

CHAPTER 644

(House Bill 282)

AN ACT concerning

Property Tax Assessment Appeals - Timeliness

FOR the purpose of allowing a property taxpayer to appeal a
supervisor's denial of a hearing under certain
circumstances; authorizing the property tax assessment
appeal board where property is located to waive a certain
time limitation for submitting an appeal under certain
circumstances; requiring a property tax assessment appeal
board to hold a hearing under certain circumstances; and
generally relating to a certain time limitation for property
tax assessment appeals.

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 14-509

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