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§ 8-205. Effect of appeal

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

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
Part I. In General
Effective: October 1, 2018
MD Code, Tax - Property, § 8-205
§ 8-205. Effect of appeal
Currentness
Considerations after appeal
(a) When a property assessment is changed as the result of an appeal of its value, the supervisor or the Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of the property.
Subsequent reassessments
(b) When conducting subsequent reassessments of the property, the supervisor or the Department:
(1) may not automatically eliminate a reduction in the assessment of the property that was granted by a property tax assessment appeal board or the Maryland Tax Court; and
(2) may eliminate a reduction in the assessment of the property granted by a property tax assessment appeal board or the Maryland Tax Court if the specific reason for the reduction no longer applies.
Appeal under other Subtitle
(c) If the value or classification of real property is appealed as provided by Title 14, Subtitle 5 of this article, the appeal shall be noted in the assessment worksheet or card that relates to the property whose value or classification was appealed.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 191, § 2; Acts 2017, c. 529, § 1, eff. Oct. 1, 2017; Acts 2018, c. 650, § 1, eff. Oct. 1, 2018.
Formerly Art. 81, § 234A.
MD Code, Tax - Property, § 8-205, MD TAX PROPERTY § 8-205
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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