<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-407" title_number="8" title_name="Valuation and Assessment" subtitle_number="4" subtitle_name="Assessment Preparation and Modification">
  <level label="a">
    <level label="1">
      <text>Except as provided in paragraph (2) of this subsection, if an appeal is filed under § 8–404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review.</text>
    </level>
    <level label="2">
      <text>For a dwelling as defined in § 9–105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under § 8–405 of this subtitle.</text>
    </level>
  </level>
  <level label="b">
    <text>The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.</text>
  </level>
</section>
