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§ 14-301. Powers of Department

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 3. Determination of Liability and Enforcement of Title
MD Code, Tax - Property, § 14-301
§ 14-301. Powers of Department
Currentness
To value or classify property or to determine if a value or classification of property is correct, the Department may:
(1) issue a subpoena:
(i) for any person; or
(ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct;
(2) administer oaths and affirmations;
(3) take depositions or other testimony;
(4) issue written interrogatories with a notice of assessment;
(5) if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or
(6) if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, §§ 29, 41, 251.
MD Code, Tax - Property, § 14-301, MD TAX PROPERTY § 14-301
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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