Section 3-102 – Board Established
There is a property tax assessment appeal board in each county.
Section 3-103 – Membership
(a) (1) (i) Except as provided in subparagraph (ii) of this paragraph, each board consists of 3 regular members and 1 alternate member. (ii) In Anne Arundel County, Baltimore City, Baltimore County, Montgomery County, and Prince George’s County, each board consists of 3 regular members and 3 alternate members. (2) The Governor shall appoint the members from a list of […]
Section 3-104 – Chairman
From among the regular members of each board, the Governor shall appoint a chairman for each board.
Section 3-105 – Quorum; Meetings; Decisions Evidenced by Order; Compensation and Reimbursement; Staff
(a) Two members of a board are a quorum to do business. (b) (1) The board shall issue an order that sets forth its determination of any matter brought before it. Two members of a board shall sign the order. (2) The order shall be filed with the clerk of the board. (c) Each member of a board is entitled […]
Section 3-106 – Conflict of Interest; Accepting Gifts; Divulging Information
(a) A member is subject to the Maryland Public Ethics Law. (b) Except as otherwise authorized by law, a member or staff of the board may not divulge information specified in § 14-201 of this article.
Section 3-107 – Jurisdiction; Limitations on Actions
(a) Each board has jurisdiction in its county over appeals concerning: (1) real property values and assessments; (2) credits for elderly or disabled renters under § 9-102 of this article; (3) credits for homeowners under §§ 9-104 and 9-105 of this article; (4) credits for elderly or disabled homeowners under § 9-101 of this article; (5) credits authorized under § 9-222 […]
Section 3-108 – Administrator
(a) With the advice and consent of the Senate, the Governor shall appoint an Administrator of the boards for a term of 6 years. (b) The Administrator is entitled to the salary and necessary assistance as provided in the State budget. (c) In addition to the powers and duties set forth elsewhere in this article, the Administrator shall: […]