§ 14–514
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-514 (2026)
Title 14. Procedure
Subtitle 5. Appeal Procedures and Judicial Procedures -- in General
§ 14–514LinkCopy Citation
An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond:
(1)
to the State;
(2)
with corporate surety approved by the Department; and
(3)
conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.