(a) A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.
(b) If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14-510 of this subtitle.
Structure Maryland Statutes
Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General
Section 14-501 - "Petition for Review" Defined
Section 14-502 - Hearing on Notice of Property Assessment Made by Supervisor
Section 14-503 - Petition for Review of Property Assessed by a Supervisor
Section 14-504 - Appealing Notice of Personal Property Assessment When Assessment Made by Department
Section 14-506 - Nonproperty Tax Assessments by Department
Section 14-507 - Filing Address for Notices and Orders
Section 14-508 - Special Provisions Relating to Income Producing Real Property
Section 14-509 - Appeals to Property Tax Assessment Appeal Boards
Section 14-510 - Procedures for Hearing Before Supervisor or Property Tax Assessment Appeal Board
Section 14-510.1 - Hearing Before Supervisor -- Required Notice
Section 14-511 - Special Provisions Regarding Property Tax Assessment Appeal Boards
Section 14-512 - Appeals to Maryland Tax Court
Section 14-513 - Appeals From Maryland Tax Court