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PARRIS N. GLENDENING, Governor
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Ch. 455
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Approved May 16, 2002.
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CHAPTER 455
(Senate Bill 208)
AN ACT concerning
Property Tax - Petition for Review Outside of Assessment Cycle
FOR the purpose of eliminating the right of a county, a municipal corporation, or the
Attorney General to appeal the value or classification of real property by
submitting a petition for review to the supervisor on or before the date of finality
for the next taxable year; declaring that certain actions of local governments are
contrary to the triennial assessment system and uniformity of taxation;
repealing certain obsolete language regarding annual assessments; prohibiting
the Department of Assessments and Taxation from certifying certain
assessments that reflect certain increases after a certain date; prohibiting a
county or municipal corporation from issuing certain tax bills that reflect
certain increases after a certain date; and making this Act an emergency
measure.
BY repealing and reenacting, without amendments,
Article - Tax - Property
Section 1-101(ii)
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
BY repealing
Article - Tax - Property
Section 2-216(g)
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 2-216(h) and 14-503(a)
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
Preamble
WHEREAS, The actions of local governments to appeal real property
assessments by use of the petition for review process are contrary to the triennial
assessment system and uniformity of taxation; now, therefore,
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- 3685 -
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