§ 14-301
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/md/tax-property/14-301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–301.
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;
(4)issue written interrogatories with a notice of assessment;
(5)if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or
(6)if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.