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2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part V - Security for Taxes
Section 13-828 - Hearing and Determination
Universal Citation:
MD. Tax - General Code Ann. § 13-828 (2020)
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(a) If, within 5 days after the date on which the notice to post security is mailed to a person, the person submits to the tax collector a written request for a hearing, the tax collector shall:
(1) hold the hearing; and
(2) at the hearing, make a final determination of the necessity for, propriety of, and amount of the security.
(b) The tax collector shall mail the person a notice of the final determination.
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