(a) For a hearing before a supervisor that relates to the value of property, the person making the appeal shall receive at least 14 days before the hearing:
(1) the assessment worksheet or card for the property that is the subject of the appeal; and
(2) the sales analysis for the neighborhood or property type of the property that is the subject of the appeal.
(b) The Department shall provide the information required under this section free of charge.
(c) (1) If a person making an appeal before a supervisor appears at the scheduled hearing and states that the Department has not provided the information required under this section, the Department shall immediately provide the information.
(2) If a person making an appeal receives the information required under this section for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 14 or more days after the previously scheduled hearing date.
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