<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 17-13 Appeals.">
  <section prefix="§" num="17-13" heading="Appeals.">
    <para num="(a)" heading="Appeal to BMZA.">In the event that any person or other legal entity who is legally liable for the payment of the tax levied and imposed by this subtitle is aggrieved by any determination, decision, order, or notice of any kind which is made, rendered, issued, or given under the provisions of this subtitle, such person or other legal entity, within 20 days after notice of any such determination, decision, order, or notice has been given to or mailed to such person or other legal entity, shall have the right to appeal therefrom to the Board of Municipal and Zoning Appeals for review by it.</para>
    <para num="(b)" heading="Consideration by BMZA.">Upon reasonable notice in accordance with its rules and the provisions of &lt;cite data-doc="City of Baltimore, Md., Charter"&gt;the Baltimore City Charter&lt;/cite&gt;, the Board:<para num="(1)">shall hold a hearing; and</para>
      <para num="(2)">by a majority vote thereof, shall have the power and authority to reverse or affirm, wholly or partly, or modify the determination, decision, order, or notice appealed from.</para>
    </para>
    <para num="(c)" heading="Judicial and appellate review.">
      <para num="(1)" heading="Judicial review.">A person aggrieved by a determination of the Board of Municipal and Zoning Appeals under this section may seek judicial review of that decision by petition to the Circuit Court for Baltimore City in accordance with the Maryland Rules of Procedure.</para>
      <para num="(2)" heading="Appellate review.">A party to the judicial review may appeal the court’s final judgment to the Court of Special Appeals in accordance with the Maryland Rules of Procedure.</para>
    </para>
    <annotation type="Prior Codifications">City Code, 1966, art. 28, §122(l)</annotation>
    <annotation type="Prior Codifications">1976/83, art. 28, §68(l)</annotation>
    <annotation type="History">Ord. 63-048</annotation>
    <annotation type="History">Ord. 04-672</annotation>
    <annotation type="History">Ord. 19-332</annotation>
  </section>
</baltimore-city-law>
