# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 1. Tax Procedures

#### Section 20-117

(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 Sec. 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 Sec. 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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)