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§ 14-510. Hearing procedures

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2019

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 5. Appeal Procedures and Judicial Procedures--in General
Effective: July 1, 2019
MD Code, Tax - Property, § 14-510
§ 14-510. Hearing procedures
Currentness
“Hearing” defined
(a) In this section, “hearing” means a hearing held on an appeal under § 14-502, § 14-503, § 14-504, or § 14-509 of this subtitle.
Hearings informal
(b) A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard to the technical rules of evidence.
Legal effect of sending notice
(c) If a person submits a request that meets the requirements of § 14-507 of this subtitle, the supervisor's or the board's action or refusal to act does not operate against the person until a statement of the order in the action or refusal to act is sent to an address specified by the person.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 2002, c. 529, § 1, eff. July 1, 2002; Acts 2019, c. 267, § 1, eff. July 1, 2019.
Formerly Art. 81, § 255.
MD Code, Tax - Property, § 14-510, MD TAX PROPERTY § 14-510
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.
End of Document