2006

LAWS OF MARYLAND

Ch. 725

the 1975—1975 taxable year only, any elderly or disabled
taxpayer may request in writing the appropriate tax
collection officials of the counties or Baltimore City to
review the determinations of the taxpayers' liability and
the amount of credit authorized under the provisions of
Section 2 of this Act for the 1975-1976 taxable year.
The determinations made under this section shall
constitute the taxpayers' final liability for property
taxes for the 1975-1976 taxable year. The counties and
Baltimore City shall refund any overpayments of taxes
made.

SECTION 4. AND BE IT FURTHER ENACTED, That for the
taxable year 1975—1976 only and within 30 days from the
time of any final determination made under the provisions
of Section 3 of this Act, any taxpayer may appeal to the
Property Tax Assessment Appeal Board in the county or
Baltimore City in which the property affected by the
determination is located. Any taxpayer, local
government, or the State of Maryland may appeal from a
decision of the Property Tax Assessment Appeal Board
under this section to the Maryland Tax Court, and may
further appeal from the Tax Court as provided in Section
229(1) of this article.

SECTION 5. AND BE IT FURTHER ENACTED, That this Act
is hereby declared to be an emergency measure and
necessary for the immediate preservation of the public
health and safety and having been passed by a yea and nay
vote supported by three—fifths of all the members elected
to each of the two Houses of the General Assembly, the
same shall take effect from the date of its passage.

Approved May 17, 1976.

CHAPTER 726

(House Bill 1053)

AN ACT concerning

Prince George's County Community College —

Competitive Bidding

PG 207-76

FOR the purpose of requiring the Board of Trustees     of

Prince George's County Community College to use

competitive bidding when leasing any buildings     or
property owned by the College.