Section 14-510 – Procedures for Hearing Before Supervisor or Property Tax Assessment Appeal Board
(a) In this section, “hearing” means a hearing held on an appeal under § 14-502, § 14-503, § 14-504, or § 14-509 of this subtitle. (b) A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard […]
Section 14-611 – Interest on Refunds After Determination of an Appeal
Subject to § 14-919 of this title, on the final determination of an appeal under Subtitle 5 of this title, any money paid by a taxpayer that exceeds the amount properly chargeable under the determination shall be refunded at the same rate of interest that the taxes would have borne if the taxes were determined […]
Section 14-510.1 – Hearing Before Supervisor — Required Notice
(a) For a hearing before a supervisor that relates to the value of property, the person making the appeal shall receive at least 14 days before the hearing: (1) the assessment worksheet or card for the property that is the subject of the appeal; and (2) the sales analysis for the neighborhood or property type of the property […]
Section 14-511 – Special Provisions Regarding Property Tax Assessment Appeal Boards
(a) (1) For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal shall receive at least 30 days before the hearing a list of other comparable properties. (2) The list shall identify the location and owner of each comparable property. (3) The list shall also include for […]
Section 14-101 – “Total Tax Liability on Property” Defined
In this title, “total tax liability on property” means State taxes, county taxes, municipal corporation taxes, special assessments, benefit charges, and any adjustment, including: (1) allowable discounts; (2) fees, charges, or costs related to the taxes; and (3) any tax credit granted under this article.
Section 14-201 – Valuation Records Restricted
(a) Except as otherwise provided in this section, an officer, former officer, employee, or former employee of the State, a county, a municipal corporation, or a taxing district may not open for public inspection valuation records, including: (1) assessor notes and medical–related adjustments on residential worksheets or cards; (2) commercial assessment worksheets or cards; and (3) correspondence containing information […]
Section 14-301 – Property Tax Determinations and Enforcement by Department
To value or classify property or to determine if a value or classification of property is correct, the Department may: (1) issue a subpoena: (i) for any person; or (ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct; (2) administer oaths and affirmations; (3) take depositions or other testimony; […]
Section 14-401 – Personal Property Valuation and Assessment — Failure to Submit Report
(a) If a person fails to submit the reports required in § 11-101 or § 11-102 of this article, the Department shall value the person’s personal property based on any information the Department can obtain and assess the personal property at not more than twice the estimated value. (b) An assessment under subsection (a) of this section […]
Section 14-402 – Inaccurately Reported Personal Property
If personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property under § 8-417 of this article.
Section 14-501 – “Petition for Review” Defined
In this subtitle, “petition for review” means a petition for reclassification or revaluation of property.