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§ 14-511. Special provisions regarding property tax assessment appeal boards

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

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 5. Appeal Procedures and Judicial Procedures--in General
Effective: January 1, 2018
MD Code, Tax - Property, § 14-511
§ 14-511. Special provisions regarding property tax assessment appeal boards
Currentness
List of property used as comparables
(a)(1) For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal shall receive at least 30 days before the hearing a list of other comparable properties.
(2) The list shall identify the location and owner of each comparable property.
(3) The list shall also include for each comparable property on the list:
(i) the sale price and date of sale;
(ii) the assessment and the year or years to which the assessment applied; and
(iii) the construction costs and the date of construction.
(4) The Department shall provide the information required under this subsection free of charge.
(5)(i) If a person making an appeal appears at the scheduled hearing before a property tax assessment appeal board and states that the Department has not provided the information required under this subsection, the Department shall immediately provide the information.
(ii) If a person making an appeal receives the information required under this subsection for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 30 or more days after the previously scheduled hearing date.
Order or notice of assessment for a dwelling
(b) For a dwelling as defined in § 9-105 of this article, a property tax assessment appeal board shall send an order or notice of assessment to the person making the appeal no later than 30 days after the hearing on the appeal.
Contents of order or notice of assessment
(c) A property tax assessment appeal board shall include in any order or notice of assessment that it issues:
(1) a statement of its action or assessment;
(2) a summary of the basis of its decision; and
(3) a statement that:
(i) advises the person making the appeal of the right to appeal to the Maryland Tax Court as provided by § 14-512 of this subtitle; and
(ii) includes the address of the Maryland Tax Court.

Credits

Added by Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2006, c. 164, § 1, eff. July 1, 2006; Acts 2016, c. 737, § 1, eff. July 1, 2016; Acts 2017, c. 537, § 1, eff. Jan. 1, 2018.
Formerly Art. 81, § 255.
MD Code, Tax - Property, § 14-511, MD TAX PROPERTY § 14-511
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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