Maryland Code, TAX – PROPERTY 14-503
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Terms Used In Maryland Code, TAX - PROPERTY 14-503
- 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.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(a) A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.
(b) If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14-510 of this subtitle.