§ 14–504
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-504 (2026)
Title 14. Procedure
Subtitle 5. Appeal Procedures and Judicial Procedures -- in General
§ 14–504LinkCopy Citation
(a)
For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.
(b)
If the requirements of subsection (a) of this section are met, the Department shall hold a hearing as provided under § 14-510 of this subtitle.