2010 Maryland Code
TAX - PROPERTY
TITLE 8 - VALUATION AND ASSESSMENT
Subtitle 4 - Assessment Preparation and Modification
Section 8-406 - Real property assessments - Appeal hearing.
§ 8-406. Real property assessments - Appeal hearing.
(a) In general.- 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) Failure to appear at hearing.- 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.
[An. Code 1957, art. 81, § 29; 1985, ch. 8, § 2; 1986, ch. 171.]
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