§ 20–117
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-117 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 1. Tax Procedures
§ 20–117LinkCopy Citation
(a)
Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20–116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax – General Article.
(b)
If a claimant is not given notice under § 20–116(c) of this subtitle within 6 months after the claim is filed, the claimant may:
(1)
treat the claim as being disallowed; and
(2)
appeal the disallowance to the Tax Court.