<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="2-214" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties">
  <text>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.</text>
</section>
