§ 8-414. Personal property, final notice
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 8-414
§ 8-414. Personal property, final notice
(a) If an appeal is filed under § 8-411 of this subtitle or if a petition for review is denied, the Department or supervisor shall give written notice of the final value or classification determined by the Department or supervisor to the person who has appealed or filed a petition for review.
(b) The final notice shall notify the person of the right to appeal the final value or classification to the next higher assessing authority on or before 30 days from the date of the final notice. The notice shall contain the name and address of the next higher assessing authority.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 8-414, MD TAX PROPERTY § 8-414
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.
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