PARRIS N. GLENDENING, Governor                             Ch. 596

authorizing the dismissal of an assessment appeal under certain circumstances; and
generally relating to an appeal of a real property assessment.

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 14-502(a)
Annotated Code of Maryland
(1994 Replacement Volume and 1994 Supplement)

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

Article - Tax - Property

14-502.

(a) (1) Except as provided in paragraph (2) of this subsection and as otherwise
provided by § 14-503 of this subtitle, for property assessed by a supervisor, any taxpayer,
a county, a municipal corporation, or the Attorney General may submit a written appeal
to the supervisor as to a value or classification in a notice of assessment on or before 45
days from the date of the notice.

(2)     If any real property is transferred after January 1 and before the
beginning of the next taxable year to a new owner, the new owner may submit a written
appeal as to a value or classification on or before 60 days after the date of the transfer.

(3)     THE DATE OF TRANSFER OF ANY REAL PROPERTY UNDER THIS
SECTION SHALL BE THE EFFECTIVE DATE OF THE DEED AS DESCRIBED IN § 3-201 OF
THE REAL PROPERTY ARTICLE.

(4)      (I) IF THE DATE OF RECORDATION OF THE DEED EVIDENCING
THE TRANSFER IS AFTER JUNE 30 AND BEFORE THE NEXT CALENDAR YEAR, THE
TAXPAYER MUST SUBMIT A COPY OF THE EXECUTED DEED EVIDENCING THE DATE
OF TRANSFER AS A CONDITION TO MAINTAIN MAINTAINING ITS RIGHT TO APPEAL
UNDER SUBSECTION (A)(2) OF THIS SECTION.

(II) IF A COPY OF THE EXECUTED DEED IS NOT PRESENTED AT OR
BEFORE THE APPEAL HEARING, THE APPEAL MAY BE DISMISSED BY THE
SUPERVISOR.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1995.

Approved May 25, 1995.

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