§ 3-107

# (a)

Each board has jurisdiction in its county over appeals concerning:

# (1)

real property values and assessments;

# (2)

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

# (3)

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

# (4)

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

# (5)

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

# (6)

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

# (7)

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

# (b)

# (1)

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.

# (2)

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.