§ 13–828
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-828 (2026)
Title 13. Procedure
Subtitle 8. Collections
§ 13–828LinkCopy Citation
(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.