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§ 8-407. Final notice

West's Annotated Code of MarylandTax-PropertyEffective: January 1, 2018

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 4. Assessment Preparation and Modification
Effective: January 1, 2018
MD Code, Tax - Property, § 8-407
§ 8-407. Final notice
Currentness
Written notice of the final value or classification
(a)(1) Except as provided in paragraph (2) of this subsection, if an appeal is filed under § 8-404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review.
(2) For a dwelling as defined in § 9-105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under § 8-405 of this subtitle.
Notification of the right to appeal
(b) The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2017, c. 537, § 1, eff. Jan. 1, 2018.
Formerly Art. 81, § 29.
MD Code, Tax - Property, § 8-407, MD TAX PROPERTY § 8-407
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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