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Ch. 80
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2000 LAWS OF MARYLAND
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[(5)] (3) the amount of the proposed value that will be the basis for the
assessment in each year of the 3-year cycle;
[(6) the amount of the assessment for each year of the 3-year cycle;
(7)] (4) a statement:
(i) indicating the right to appeal; and
(ii) briefly describing the appeal process and the property owner's
bill of rights; and
[(8)] (5) a statement that valuation records are available as provided by
§ 14-201 of this article.
(d) In the instance of notices required in subsection (b)(2), (3), (4), and (5) of
this section, the notice shall include:
(1) the amount of the current value;
(2) the amount of the proposed or final value;
(3) the amount of the proposed value that is the basis for the assessment
in the applicable years of the 3-year cycle;
[(4) the amount of the assessment for each year of the 3-year cycle;
(5) the portion of the assessment subject to State taxation;
(6) ] (4) a statement:
(i) indicating the right of appeal; and
(ii) briefly describing the appeal process and the property owner's
bill of rights; and
[(7)] (5) a statement that valuation records are available as provided by
§ 14-201 of this article.
8-422.
FOR THE PURPOSE OF CONSTRUCTION OF ANY STATE OR LOCAL LAW, AN
ASSESSMENT OF REAL PROPERTY FOR A TAXABLE YEAR BEGINNING AFTER JUNE 30,
2001 THAT IS COMPARED TO AN ASSESSMENT THAT IS EFFECTIVE ON OR BEFORE
SEPTEMBER 30, 2000, SHALL BE COMPUTED SO THAT:
(1) THE TWO ASSESSMENTS ARE COMPARED AT THE SAME PERCENT OF
VALUE, AND ANY TAX RATE APPLIED TO THE ASSESSMENTS IS ADJUSTED
PROPORTIONATELY, IF NECESSARY; AND
(2) THERE IS NO CHANGE IN THE AMOUNT OF TAX DUE, TAX RELIEF
AUTHORIZED, COMPUTATION OF ASSESSMENT RATIO, OR OTHER COMPUTATION
BASED ON ASSESSMENTS SOLELY AS A RESULT OF THE CHANGE IN THE METHOD OF
COMPUTING ASSESSMENTS EFFECTIVE OCTOBER 1, 2000.
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- 640 -
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