Except as provided in paragraph (2) of this subsection and as otherwise provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice. If any real property is transferred after January 1 and before the beginning of the next taxable year to a new owner, the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer. The date of transfer of any real property under this section shall be the effective date of the deed as described in § 3–201 of the Real Property Article. If the date of recordation of the deed evidencing the transfer is after June 30, the taxpayer must submit a copy of the executed deed evidencing the date of transfer as a condition to maintaining its right to appeal under subsection (a)(2) of this section. If a copy of the executed deed is not presented at or before the appeal hearing, the appeal may be dismissed by the supervisor. If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle. If a written appeal is submitted under subsection (a)(2) of this section, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle by the later of: 90 days after receiving the written appeal; or 90 days after the deed evidencing the transfer is recorded.