Maryland Tax - Property Section 8-413

      (a)      The person who has appealed a notice may:

            (1)      appear in person or by an agent; and

            (2)      present any evidence at or prior to the hearing to substantiate the value or classification claimed for the personal property.

      (b)      If the person does not appear at the hearing, the Department or supervisor may determine the value or classification of the personal property taking into account the available information and the best judgment of the supervisor or the Department.