§ 8-407
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/md/tax-property/8-407A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–407.
(1)Except as provided in paragraph
(2)of this subsection, if an appeal is filed under § 8–404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review.
(2)For a dwelling as defined in § 9–105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under § 8–405 of this subtitle.
(b)The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.