<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-514" title_number="14" title_name="Procedure" subtitle_number="5" subtitle_name="Appeal Procedures and Judicial Procedures -- in General">
  <text>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:</text>
  <level label="1">
    <text>to the State;</text>
  </level>
  <level label="2">
    <text>with corporate surety approved by the Department; and</text>
  </level>
  <level label="3">
    <text>conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.</text>
  </level>
</section>
