Maryland Code, TAX – PROPERTY 14-514
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Maryland Code, TAX - PROPERTY 14-514
- 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.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond:
(1) to the State;
(2) with corporate surety approved by the Department; and
(3) conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.