# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 5. Appeal Procedures and Judicial Procedures -- in General

#### Section 14-510

(a) In this section, "hearing" means a hearing held on an appeal under Sec. 14-502, Sec. 14-503, Sec. 14-504, or Sec. 14-509 of this subtitle.

(b) A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard to the technical rules of evidence.

(c) If a person submits a request that meets the requirements of Sec. 14-507 of this subtitle, the supervisor's or the board's action or refusal to act does not operate against the person until a statement of the order in the action or refusal to act is sent to an address specified by the person.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)