# Tax - Property (GTP)

## Title 2. State Department of Assessments and Taxation

### Subtitle 2. Powers and Duties

#### Section 2-214

To explain and support the Department's recommendations, the supervisor for a county, or an assessor assigned to that supervisor, shall attend any hearing before the property tax assessment appeal board of that county.

---

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