An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond:
(1) to the State;
(2) with corporate surety approved by the Department; and
(3) conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.
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