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<section article="gtp" article_name="Tax - Property" number="14-511" title_number="14" title_name="Procedure" subtitle_number="5" subtitle_name="Appeal Procedures and Judicial Procedures -- in General">
  <level label="a">
    <level label="1">
      <text>For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal shall receive at least 30 days before the hearing a list of other comparable properties.</text>
    </level>
    <level label="2">
      <text>The list shall identify the location and owner of each comparable property.</text>
    </level>
    <level label="3">
      <text>The list shall also include for each comparable property on the list:</text>
      <level label="i">
        <text>the sale price and date of sale;</text>
      </level>
      <level label="ii">
        <text>the assessment and the year or years to which the assessment applied; and</text>
      </level>
      <level label="iii">
        <text>the construction costs and the date of construction.</text>
      </level>
    </level>
    <level label="4">
      <text>The Department shall provide the information required under this subsection free of charge.</text>
    </level>
    <level label="5">
      <level label="i">
        <text>If a person making an appeal appears at the scheduled hearing before a property tax assessment appeal board and states that the Department has not provided the information required under this subsection, the Department shall immediately provide the information.</text>
      </level>
      <level label="ii">
        <text>If a person making an appeal receives the information required under this subsection 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 30 or more days after the previously scheduled hearing date.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>For a dwelling as defined in § 9–105 of this article, a property tax assessment appeal board shall send an order or notice of assessment to the person making the appeal no later than 30 days after the hearing on the appeal.</text>
  </level>
  <level label="c">
    <text>A property tax assessment appeal board shall include in any order or notice of assessment that it issues:</text>
    <level label="1">
      <text>a statement of its action or assessment;</text>
    </level>
    <level label="2">
      <text>a summary of the basis of its decision; and</text>
    </level>
    <level label="3">
      <text>a statement that:</text>
      <level label="i">
        <text>advises the person making the appeal of the right to appeal to the Maryland Tax Court as provided by § 14–512 of this subtitle; and</text>
      </level>
      <level label="ii">
        <text>includes the address of the Maryland Tax Court.</text>
      </level>
    </level>
  </level>
</section>
