1. (a) When a property assessment is changed as the result of an appeal of its value, the supervisor or the Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of the property.

2. (b) When conducting subsequent reassessments of the property, the supervisor or the Department:

   1. (1) may not automatically eliminate a reduction in the assessment of the property that was granted by a property tax assessment appeal board or the Maryland Tax Court; and
   2. (2) may eliminate a reduction in the assessment of the property granted by a property tax assessment appeal board or the Maryland Tax Court if the specific reason for the reduction no longer applies.
3. (c) If the value or classification of real property is appealed as provided by Title 14, Subtitle 5 of this article, the appeal shall be noted in the assessment worksheet or card that relates to the property whose value or classification was appealed.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 191, § 2; Acts 2017, c. 529, § 1, eff. Oct. 1, 2017; Acts 2018, c. 650, § 1, eff. Oct. 1, 2018.

Formerly Art. 81, § 234A.