# COMAR Title 14 — Independent Agencies

## Subtitle 10 — Property Tax Assessment Appeal Boards

### Chapter 01 — General Regulations

#### Regulation .03 Filing of Appeals.

*COMAR 14.10.01.03*

A. A person aggrieved by the decision of the supervisor may file with the board an appeal within 30 days after the date of the final notice from the supervisor.

B. The appeal shall be filed by written notice.

C. The board may waive the 30-day time requirement on a showing of good cause by reason of the physical inability of the petitioner to meet the requirement.