Maryland Code, TAX – PROPERTY 8-405
Terms Used In Maryland Code, TAX - PROPERTY 8-405
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(b) Unless the property owner requests a postponement under § 1-402 of this article, for a dwelling as defined in § 9-105 of this article, the hearing shall occur no later than 120 days after the date that the Department received the appeal of the value or classification.
(c) If a person notified under subsection (a) of this section requests, the supervisor shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall:
(1) reflect a mutually convenient hearing schedule; and
(2) provide for some Saturday and evening hearings as required.
(d) The supervisor may provide group hearings for blocks or communities if the real property is similar or has similar characteristics.