2013 Maryland Code
TAX - PROPERTY
§ 14-504 - Appealing notice of personal property assessment when assessment made by Department


MD Tax-Prop Code § 14-504 (2013) What's This?

§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.

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