Tax - Property (GTP) — Title 3. Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards

The Governor shall appoint the members from a list of names submitted as follows:

The number of names on each list shall be 3 times the number of vacancies.

Each list shall be submitted at least 3 months before the end of a term.

The term of a member is 5 years. The term ends on June 1 of the appropriate year.

The terms of members are staggered as required by the terms provided for members of the board on July 1, 1985.

At the end of a term, a member continues to serve until a successor is appointed and qualifies.

A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.

An alternate member fills a vacancy of a regular member until the vacancy is permanently filled. However, if an alternate member is appointed by the Governor as the regular member, the Governor shall appoint a new alternate member.

The board chairman or the Administrator may ask an alternate member to serve on the board during the temporary absence of a regular member. However, an alternate may not serve on the board when the 3 regular members are present.

The Governor may remove a member only for incompetence, malfeasance, conduct unbecoming a board member, or inability or failure to perform the duties of the office on a regular basis.

After giving a member notice and an opportunity for a hearing, the Mayor of Baltimore City, the county commissioners or the county council of the county, or if the county charter provides for a county executive, the county executive with the approval of the county council, may recommend the removal of the member by the Governor for the grounds listed in paragraph (1) of this subsection.

The board shall issue an order that sets forth its determination of any matter brought before it. Two members of a board shall sign the order.

The order shall be filed with the clerk of the board.

compensation at an hourly rate as provided in the State budget; and

reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.

real property values and assessments;

credits for elderly or disabled renters under § 9-102 of this article;

credits for homeowners under §§ 9-104 and 9-105 of this article;

credits for elderly or disabled homeowners under § 9-101 of this article;

credits authorized under § 9-222 of this article for real property leased to a religious group or religious organization;

the value of easements under § 2-511 of the Agriculture Article; or

the rejection of an application for a property tax exemption as provided by § 7-103 and Title 14, Subtitle 5 of this article.

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.

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.

prepare and provide notices and reports required of boards including uniform forms, order blanks, and statements advising taxpayers of their right to appeal;

keep a record of complaints about the conduct or fitness of members; and

forward to the appropriate county officials listed in § 3–103(d)(2) of this title complaints that would justify removal of a member.

Subject to Title 10, Subtitles 1 and 2 of the State Government Article, the Administrator shall:

After adoption, regulations shall be filed with the Maryland Tax Court and Supreme Court of Maryland.