<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-507" title_number="14" title_name="Procedure" subtitle_number="5" subtitle_name="Appeal Procedures and Judicial Procedures -- in General">
  <level label="a">
    <text>In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest.</text>
  </level>
  <level label="b">
    <text>The Department, supervisor, or property tax assessment appeal board shall send the notices and orders requested under subsection (a) of this section to the address specified by the party in interest by:</text>
    <level label="1">
      <text>mail; or</text>
    </level>
    <level label="2">
      <text>e–mail, if the recipient has provided an e–mail address to the Department and requested to receive the notices and orders by e–mail.</text>
    </level>
  </level>
  <level label="c">
    <text>A person is not required to submit a written request under subsection (a) of this section to appeal under this subtitle.</text>
  </level>
</section>
