§ 3-107. Jurisdiction
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 3-107
§ 3-107. Jurisdiction
(a) Each board has jurisdiction in its county over appeals concerning:
(b)(1) A board may not decrease the amount of an assessment after the date of finality for any year unless an appeal of the assessment is filed before the date of finality.
(2) Between general reviews of an assessment in a district, a board may not decrease an assessment in the district unless the board notifies and consults with the supervisor for the district before decreasing the assessment. If a board decreases an assessment between general reviews without first notifying and consulting with the supervisor the decrease is void.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 753; Acts 1986, c. 171; Acts 1990, c. 226; Acts 1990, c. 227; Acts 1993, c. 289. Amended by Acts 2002, c. 120, § 1, eff. Oct. 1, 2002.
Formerly Art. 81, §§ 247, 250.
MD Code, Tax - Property, § 3-107, MD TAX PROPERTY § 3-107
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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