Ch. 406

LAWS OF MARYLAND

physical inability of the taxpayer to meet the 30-day
requirement.

(b)  For property assessed by a supervisor, on or before 30
days from the date of determination by a supervisor, on a
petition for review by a supervisor, the owner may appeal the
value or classification in the determination to the property tax
assessment appeal board where the property is located.

(c)  On or before 30 days from the date of the final
determination, any taxpayer may appeal a final determination of a
property tax credit or relief under §§ 9-101, 9-102, and 9-104 of
this article, to the property tax assessment appeal board where
the property is located.

(d)  The landowner or the Maryland Agricultural Land
Preservation Foundation may appeal the value of an easement
determined under § 2-511 of the Agriculture Article to the
property tax assessment appeal board where the property is
located.

(e)  (1) On or before 30 days from the date of a
supervisor's denial of a hearing based on failure to meet the
45-day requirement under § 14-502(a)(l) of this subtitle, the
taxpayer may appeal the denial to the property tax assessment
appeal board where the property is located.

(2) On an appeal under paragraph (1) of this
subsection, the property tax assessment appeal board may waive
the 45-day requirement under § 14-502(a)(l) of this subtitle for
a taxpayer on good cause shown because of the physical inability
of the taxpayer to meet the 45-day requirement.

(f)  If the requirements of subsections (a), (b), (c), (d),
or (e) of this section are met, the property tax assessment
appeal board shall hold a hearing, as provided under § 14-510(b)
of this subtitle.

(G) FOR ANY APPEAL UNDER THIS SECTION IN WHICH THE VALUE OF
PROPERTY IS AT ISSUE, AT LEAST 10 DAYS BEFORE A HEARING ON THE
APPEAL, THE DEPARTMENT AND THE TAXPAYER SHALL EXCHANGE ANY
WRITTEN APPRAISALS TO BE USED FOR THE PURPOSE OF PLACING A VALUE
ON THE PROPERTY.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989 and shall apply to appeals filed with
the Maryland Tax Court a property tax assessment appeal board on
or after July 1, 1989.

Approved May 19, 1989.

- 2812 -