# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 01 — Assessment Administration

### Chapter 02 — Appeal Hearings

#### Regulation .01 Definition.

*COMAR 18.01.02.01*

A. In this chapter, the following term has the meaning indicated.

B. Term Defined. “Good cause” means:

  (1) A serious medical or health condition experienced by the property owner or the property owner's agent which prevents a scheduled departmental appeal hearing from being conducted; or

  (2) Any other extraordinary circumstance which prevents a scheduled departmental appeal hearing from being conducted.