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§ 8-413. Personal property, 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, § 8-413
§ 8-413. Personal property, 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 to substantiate the value or classification claimed for the personal property.
Determination when person does not appear at hearing
(b) If the person does not appear at the hearing, the Department or supervisor may determine the value or classification of the personal property taking into account the available information and the best judgment of the supervisor or the Department.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 8-413, MD TAX PROPERTY § 8-413
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