Section 14-502 – Hearing on Notice of Property Assessment Made by Supervisor
(a) (1) Except as provided in paragraph (2) of this subsection and as otherwise provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the supervisor as to a value or classification in a notice of assessment […]
Section 14-503 – Petition for Review of Property Assessed by a Supervisor
(a) A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year. (b) If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as […]
Section 14-504 – Appealing Notice of Personal Property Assessment When Assessment Made by Department
(a) For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice. (b) If the requirements of subsection (a) of […]
Section 14-506 – Nonproperty Tax Assessments by Department
(a) In this section, “determination” means an assessment, other than a property tax assessment, made by the Department under this article, for taxes, license fees, charges, or the penalty under § 14–704 of this title. (b) (1) The Department shall promptly notify each person of any action that the Department takes regarding a determination against the person. (2) The […]