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Session Laws, 2002
Volume 800, Page 3993   View pdf image
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PARRIS N. GLENDENING, Governor Ch. 529
members elected to each of the two Houses of the General Assembly, and shall take
effect from the date it is enacted. It shall remain effective through May 31, 2003 and,
at the end of May 31, 2003, with no further action required by the General Assembly,
this Act shall be abrogated and of no further force and effect. Approved May 16, 2002.
CHAPTER 529
(House Bill 588) AN ACT concerning Personal Property Tax - Refund Claims Refunds and Reports. FOR the purpose of authorizing a person who has filed a personal property tax report
with the Department of Assessments and Taxation to file an amended report
within a certain time under certain circumstances; requiring the Department to
provide certain notice to a person who files a certain amended report; repealing
the requirement that a person submit a petition for review to the Department to
appeal personal property assessments under certain circumstances; altering the
time period within wh
ich certain owners of personal property may appeal the
value or classification of certain personal property b
y submitting a petition for
review; altering the time period within which a person must subm
it a refund
claim for certain claims for refund of personal property tax;
providing that a
county- or municipal corporation may pay a claim for a refund of personal
property tax without interest within a certain period after the claim is approved
under certain circumstances; and generally relating to refund claims refunds
and reports for personal property tax. BY repealing and reenacting, with amendments,
Article - Tax - Property Section 8-415, 14-510(a), 14-512(a), 14-505(a), 14-611, 14-905(a), 14-906(a)
and (b), and 14-915 Annotated Code of Maryland (2001 Replacement Volume and 2001 Supplement) BY adding to Article - Tax - Property
Section 11-103 and 14-919
Annotated Code of Maryland (2001 Replacement Volume and 2001 Supplement) BY repealing Article - Tax - Property Section 14-505
Annotated Code of Maryland
- 3993 -


 
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Session Laws, 2002
Volume 800, Page 3993   View pdf image
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