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§ 14-504. Appealing assessment by Department

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 5. Appeal Procedures and Judicial Procedures--in General
MD Code, Tax - Property, § 14-504
§ 14-504. Appealing assessment by Department
In general
(a) For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.
Hearing
(b) If the requirements of subsection (a) of this section are met, the Department shall hold a hearing as provided under § 14-510 of this subtitle.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 14-504, MD TAX PROPERTY § 14-504
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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