Home Table of Contents

§ 8-406. Hearing procedures

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 4. Assessment Preparation and Modification
MD Code, Tax - Property, § 8-406
§ 8-406. Hearing procedures
Currentness
Appearance and evidence
(a) The person who has appealed a notice may:
(1) appear in person or by an agent; and
(2) present any evidence at or prior to the hearing concerning the real property.
Determination when person does not appear at hearing
(b) If the person does not appear at the hearing, the supervisor may determine the value or classification of the real property taking into account the available information and the best judgment of the supervisor.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171.
Formerly Art. 81, § 29.
MD Code, Tax - Property, § 8-406, MD TAX PROPERTY § 8-406
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document