§ 14-509. Appeals to appeal boards
West's Annotated Code of MarylandTax-PropertyEffective: January 1, 2018
Effective: January 1, 2018
MD Code, Tax - Property, § 14-509
§ 14-509. Appeals to appeal boards
(a)(1) For property assessed by a supervisor, on or before 30 days from the date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General may appeal a value or classification in the notice of assessment under § 8-407 of this article to the property tax assessment appeal board where the property is located.
(b) For property assessed by a supervisor, on or before 30 days from the date of determination by a supervisor, on a petition for review by a supervisor, the owner may appeal the value or classification in the determination to the property tax assessment appeal board where the property is located.
(c) On or before 30 days from the date of the final determination, any taxpayer may appeal a final determination of a property tax credit or relief under §§ 9-101, 9-102, and 9-104 of this article, to the property tax assessment appeal board where the property is located.
(d) The landowner or the Maryland Agricultural Land Preservation Foundation may appeal the value of an easement determined under § 2-511 of the Agriculture Article to the property tax assessment appeal board where the property is located.
(e)(1) On or before 30 days from the date of a supervisor's denial of a hearing based on failure to meet the 45-day requirement under § 14-502(a)(1) of this subtitle, the taxpayer may appeal the denial to the property tax assessment appeal board where the property is located.
(f) If the requirements of subsection (a), (b), (c), (d), or (e) of this section are met, the property tax assessment appeal board shall hold a hearing, as provided under § 14-510(b) of this subtitle.
(g) Unless the property owner requests a postponement under § 1-402 of this article, for a dwelling as defined in § 9-105 of this article, the property tax assessment appeal board shall hold a hearing within 120 days after receiving a request for an appeal.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1988, c. 644; Acts 1989, c. 406; Acts 2017, c. 537, § 1, eff. Jan. 1, 2018.
Formerly Art. 81, §§ 12F-4, 255.
MD Code, Tax - Property, § 14-509, MD TAX PROPERTY § 14-509
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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