Maryland Statutes
Subtitle 7 - Contracts of Sale -- Miscellaneous Provisions
Section 10-709 - Notice of Appeal in Contract for Sale of Single Family Residential Real Property

(a)    A contract of sale for single family residential real property improved by four or fewer single family units shall contain notice of the right to appeal provided under § 14–502(a)(2) of the Tax – Property Article.
    (b)    The notice required under subsection (a) of this section shall be in substantially the following form:
“If any real property is transferred after January 1 and before the beginning of the next taxable year to a new owner, the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer.