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§ 8-409. Service of notice of assessment of personal property

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2019

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 4. Assessment Preparation and Modification
Effective: July 1, 2019
MD Code, Tax - Property, § 8-409
§ 8-409. Service of notice of assessment of personal property
Currentness
In general
(a) The notice required by § 8-408 of this subtitle shall be served on the owner or other appropriate person by:
(1) sending a copy of the notice by:
(i) United States mail to the mailing address of the owner; or
(ii) e-mail, if within the past 3 years the recipient has provided to the Department an e-mail address and requested to receive the notices by e-mail; or
(2) if the owner is a nonresident of the State, or unknown or cannot be found, delivering a copy of the notice to a person in possession of the personal property.
Record if notice is sent
(b) When a notice is sent under this section, the Department or supervisor shall retain a record of the date of sending and the name and address of the person to whom the notice is sent.
Service made upon person charged with paying the property tax
(c) If the service under subsection (a) of this section is given to the person charged with paying the property tax, this section is deemed complied with even if that person is accountable to shareholders or other persons.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2019, c. 267, § 1, eff. July 1, 2019.
MD Code, Tax - Property, § 8-409, MD TAX PROPERTY § 8-409
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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