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2013 Maryland Code
TAX - PROPERTY
§ 8-406 - Real property assessments -- Appeal hearing


MD Tax-Prop Code § 8-406 (2013) What's This?

§8-406.

(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 concerning the real property.

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

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