Md. Code Ann., Tax-Prop. § 14-503
Supervisor's assessment, obtaining hearing
Effective Oct 1, 2002Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 822; Acts 2002, c. 120, § 1, eff. Oct. 1, 2002; Acts 2002, c. 455, § 1, eff. May 16, 2002.State of Maryland
- (a) A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.
- (b) If the requirements of subsection (a) of this section are met, the supervisor or the supervisor's designee shall hold a hearing as provided under § 14-510 of this subtitle.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 822; Acts 2002, c. 120, § 1, eff. Oct. 1, 2002; Acts 2002, c. 455, § 1, eff. May 16, 2002.
Formerly Art. 81, § 255.