<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-510.1" title_number="14" title_name="Procedure" subtitle_number="5" subtitle_name="Appeal Procedures and Judicial Procedures -- in General">
  <level label="a">
    <text>For a hearing before a supervisor that relates to the value of property, the person making the appeal shall receive at least 14 days before the hearing:</text>
    <level label="1">
      <text>the assessment worksheet or card for the property that is the subject of the appeal; and</text>
    </level>
    <level label="2">
      <text>the sales analysis for the neighborhood or property type of the property that is the subject of the appeal.</text>
    </level>
  </level>
  <level label="b">
    <text>The Department shall provide the information required under this section free of charge.</text>
  </level>
  <level label="c">
    <level label="1">
      <text>If a person making an appeal before a supervisor appears at the scheduled hearing and states that the Department has not provided the information required under this section, the Department shall immediately provide the information.</text>
    </level>
    <level label="2">
      <text>If a person making an appeal receives the information required under this section for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 14 or more days after the previously scheduled hearing date.</text>
    </level>
  </level>
</section>
