Section 14-507 – Filing Address for Notices and Orders
(a) In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest. (b) The […]
Section 14-606 – When Timely Property Tax Payment Is Not Made — When Montgomery County or Prince George’s County Tax Is Deferred
If a person is granted a deferral that extends the time to pay Montgomery County property tax or Prince George’s County property tax under § 10-201 of this article, the person shall pay interest on the county property tax payment from the due date without a deferral until the date that the county property tax […]
Section 14-508 – Special Provisions Relating to Income Producing Real Property
(a) If after notification under § 8-105(b) of this article, a taxpayer fails to submit the income and expense information for the income producing real property, the taxpayer may not challenge the value of the real property on the basis of the capitalization of income method beyond the supervisor level of appeal, unless the taxpayer provides […]
Section 14-607 – Interest Paid — Advance Payments
(a) The governing body of a county may provide, by law, for interest on advance payments of county property tax. (b) The interest allowable under subsection (a) of this section may not exceed the discount for the taxable year that the county allows for the county property tax on the property.
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.