1. (a) A person who receives a notice under § 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article.
2. (b) If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2016, c. 487, § 1, eff. July 1, 2016; Acts 2017, c. 537, § 1, eff. Jan. 1, 2018.

Formerly Art. 81, § 29.