HARRY HUGHES, Governor                                       493

(II) THE PERSON REQUESTS THE WORKSHEETS AND
CARDS; OR

(2) TO ANY PERSON WHO PAYS PROPERTY TAX, IF THE
PERSON:

(I)  SEEKS THE WORKSHEETS AND CARDS FOR OTHER
COMPARABLE RESIDENTIAL PROPERTY;

(II)  HAS A TIMELY FILED AND PENDING APPEAL
UNDER SUBTITLE 5 OF THIS TITLE REGARDING THE ASSESSMENT OF THE
PERSON'S PROPERTY;

(III)  IDENTIFIES THE COMPARABLE RESIDENTIAL
PROPERTY BY ADDRESS; AND

(IV)  PAYS THE REASONABLE FEE THAT THE
DEPARTMENT REQUIRES FOR THE COPY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
45(d) and the first sentence of (e).

Subsection (a) of this section is revised to state
expressly that which formerly only was implied in the
law -- i.e., that an "officer, former officer,
employee, or former employee of the State, a county, a
municipal, corporation, or a taxing district", is
prohibited from opening valuation records for public
inspection. Similarly, subsections (b) and (c) of
this section, are revised to state expressly that the
"Department shall permit a record to be inspected" and
that the "Department shall provide a copy" of relevant
information, for clarity.

In subsections (a) and (b) of this section, the
references to "valuation records" are substituted for
the former reference to records "which may have been
assembled for consideration by assessors in estimating
property values", for clarity and brevity.

In subsections (b)(1) and (c)(1) of this section, the
references to "the person whose property is the
subject of the valuation" are substituted for the
former references to the "taxpayer concerned" and "any
interested property owner for his own property",
respectively, for clarity.

In subsection (c)(2)(iii) of this section, the
reference to "comparable residential" property is
substituted for the former reference to property "for
which he is. requesting the assessment worksheets or
cards", for brevity.

As to other provisions that relate to the disclosure