In this chapter, the following term has the meaning indicated. Term Defined. “Good cause” means: 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 Any other extraordinary circumstance which prevents a scheduled departmental appeal hearing from being conducted. Upon request of the property owner or the property owner's agent, a scheduled departmental appeal hearing will be postponed one time without cause. Any additional postponements will be granted only for good cause. An appeal filed by a representative on behalf of a property owner or taxpayer shall include proper authorization from the property owner or taxpayer to pursue the appeal. The authorization required by §A of this regulation shall be in writing and filed no later than: 45 days from the date of the notice if the appeal is submitted pursuant to Tax-Property Article, §14-502(a)(1), Annotated Code of Maryland; 60 days after the date the property transfers if the appeal is submitted pursuant to Tax-Property Article, §14-502(a)(2), Annotated Code of Maryland; or On or before the date of finality for the next taxable year if the appeal is submitted pursuant to Tax-Property Article, §14-503, Annotated Code of Maryland. The failure to provide timely authorization as required by §B of this regulation will result in an appeal hearing being set up exclusively for the property owner or taxpayer and all future correspondence being directed to the property owner or taxpayer. If timely authorization is not provided as required by §B of this regulation and a property owner or taxpayer wants to be represented at a scheduled appeal hearing, proper authorization shall be received by the Department on or before the assigned hearing date. Tax-Property Article, §§1-402, 2-201, and 2-202, Annotated Code of Maryland Effective date: October 6, 1997 (24:20 Md. R. 1405) Regulation .03 adopted effective April 29, 2024 (51:8 Md. R. 368)