Title 14. Procedure — Subtitle 3. Determination of Liability and Enforcement of Title

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 14-301 (2026)

Title 14. Procedure

Subtitle 3. Determination of Liability and Enforcement of Title

To value or classify property or to determine if a value or classification of property is correct, the Department may:

(1)

issue a subpoena:

(i)

for any person; or

(ii)

for any evidence necessary to value or classify property or to determine if a value or classification is correct;

(2)

administer oaths and affirmations;

(3)

take depositions or other testimony;

(4)

issue written interrogatories with a notice of assessment;

(5)

if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or

(6)

if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.