(a) For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.
(b) If the requirements of subsection (a) of this section are met, the Department 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