§ 8–404
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-404 (2026)
Title 8. Valuation and Assessment
Subtitle 4. Assessment Preparation and Modification
§ 8–404LinkCopy Citation
(a)
A person who receives a notice under § 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article.
(b)
If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.