The purpose of this procedure is to clarify the taxable status of those accounts included in some phase of the appeal process. The assessment of record used to calculate the respective tax bills shall be as follows:

1. If a proper appeal has been initiated and a hearing has not been held at the Supervisor of Assessments level, the Tentative Assessment shall be used.
2. If a Final Notice has been issued by the Supervisor of Assessments and has been appealed to but not heard by the local appeals board, the Final Assessment shall be used.
3. If the appeal has been heard by the local appeals board, their Final Determination shall be considered official as of the billing date.

As a result of the aforegoing procedure, any subsequent adjustments due to the disposition of the appeals that result in either refunds or additional charges, shall be calculated in accordance with Tax-Property Article 14-611 in determining the appropriate interest to be applied.

Abatement shall be made promptly after the action of the local Appeals Board or the Maryland Tax Court, and the reason for the abatement shall refer only to the action of the Appeals Board or the Maryland Tax Court, and shall not set forth the reasons for their action. Each abatement shall contain a reference to the actual case number of the Appeals Board or the Maryland Tax Court. 1/

1/ Directive 5/10/77