(a) In this section, “hearing” means a hearing held on an appeal under § 14-502, § 14-503, § 14-504, or § 14-509 of this subtitle.
(b) A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard to the technical rules of evidence.
(c) If a person submits a request that meets the requirements of § 14–507 of this subtitle, the supervisor’s or the board’s action or refusal to act does not operate against the person until a statement of the order in the action or refusal to act is sent to an address specified by the person.
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