§ 14-502. Appealing assessment of supervisor
West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2016
Effective: July 1, 2016
MD Code, Tax - Property, § 14-502
§ 14-502. Appealing assessment of supervisor
(a)(1) Except as provided in paragraph (2) of this subsection and as otherwise provided by § 14-503 of this subtitle, for property assessed by a supervisor, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.
(b)(1) If the requirements of subsection (a) of this section are met, the supervisor or the supervisor's designee shall hold a hearing as provided under § 14-510 of this subtitle.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1995, c. 596, § 1, eff. July 1, 1995; Acts 2010, c. 380, § 1, eff. Oct. 1, 2010; Acts 2016, c. 487, § 1, eff. July 1, 2016.
Formerly Art. 81, §§ 29, 255.
MD Code, Tax - Property, § 14-502, MD TAX PROPERTY § 14-502
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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