# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 3. Determination of Liability and Enforcement of Title

#### Section 14-301

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 Sec. 11-101 of this article, petition a court to compel the filing of the report.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)