<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-503" title_number="14" title_name="Procedure" subtitle_number="5" subtitle_name="Appeal Procedures and Judicial Procedures -- in General">
  <level label="a">
    <text>A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.</text>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
</section>
