Maryland Code, TAX – PROPERTY 8-407
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Terms Used In Maryland Code, TAX - PROPERTY 8-407
- 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
(a) (1) Except as provided in paragraph (2) of this subsection, if an appeal is filed under § 8-404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review.
(2) For a dwelling as defined in § 9-105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under § 8-405 of this subtitle.
(b) The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.