# Tax - Property (GTP)

## Title 14. Procedure

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

#### Section 14-514

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.

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