§ 14-504
76 words·~1 min read·
/md/tax-property/14-504A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–504.
(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 this section are met, the Department shall hold a hearing as provided under § 14-510 of this subtitle.