<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 28-11 Revisions.">
  <section prefix="§" num="28-11" heading="Revisions.">
    <para num="(a)" heading="In general.">Any taxpayer may apply in writing, stating the basis therefor, to the Director for a revision of the tax assessed against him.</para>
    <para num="(b)" heading="When to be made.">
      <para num="(1)">Any request for a revision must be made within 15 days of the date on which the Director notifies the taxpayer of tax due pursuant to this subtitle.</para>
      <para num="(2)">If no application for revision is made within the 15 day period, the assessment is final.  No application for revision shall be considered by the Director unless made within that period.</para>
    </para>
    <para num="(c)" heading="Director to act promptly.">The Director:<para num="(1)">shall act upon such application promptly; and</para>
      <para num="(2)">shall provide notice to the taxpayer of the action.</para>
    </para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §85</annotation>
    <annotation type="History">Ord. 86-687</annotation>
  </section>
</baltimore-city-law>
