Maryland Code, TAX – PROPERTY 11-103
Terms Used In Maryland Code, TAX - PROPERTY 11-103
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Personal property: All property that is not real property.
(b) A person filing an amended report under subsection (a) of this section may only claim an exemption for personal property used in manufacturing if an exemption for personal property used in the manufacturing process was previously approved for that taxable year under §§ 7-104(b) and 7-225(d), under §§ 7-104(c) and 7-225(d), or under §§ 7-104(d) and 7-225(d) of this article.
(c) After reviewing an amended report, the Department shall:
(1) issue a corrected assessment notice; or
(2) notify the person that the original assessment notice will not be adjusted.
(d) A person who receives a notice under subsection (c) of this section may appeal the change in value or classification related to the corrected information or the denial notice as provided in § 14-504 of this article.