<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-504" title_number="14" title_name="Procedure" subtitle_number="5" subtitle_name="Appeal Procedures and Judicial Procedures -- in General">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
</section>
