(a) A person who receives a notice under § 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article.
(b) If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 4 - Assessment Preparation and Modification
Section 8-401 - Real Property Assessments -- Notice of Change in Value of Real Property
Section 8-402 - Real Property Assessments -- Service of Notice
Section 8-403 - Real Property Assessments -- Interrogatories
Section 8-404 - Real Property Assessments -- Appeal of Notice
Section 8-405 - Real Property Assessments -- Appeal Hearing Dates
Section 8-406 - Real Property Assessments -- Appeal Hearing
Section 8-407 - Real Property Assessments -- Final Notice
Section 8-408 - Personal Property Assessments -- Notice
Section 8-409 - Personal Property Assessments -- Service of Notice
Section 8-410 - Personal Property Assessments -- Interrogatories
Section 8-411 - Personal Property Assessments -- Appeal of Notice
Section 8-412 - Personal Property Assessments -- Appeal Hearing Dates
Section 8-413 - Personal Property Assessments -- Appeal Hearing
Section 8-414 - Personal Property Assessments -- Final Notice
Section 8-415 - Petition for Review of Assessments
Section 8-416 - When Assessments Are Final
Section 8-417 - Escaped Property -- Assessing Of
Section 8-418 - Escaped Personal Property -- Penalty and Notice
Section 8-419 - Correction of Assessments After Date of Finality
Section 8-420 - Assessment and Tax Rolls -- Preparation and Form
Section 8-421 - Assessment Bases -- Certification
Section 8-422 - Effect of Change in Method of Computing Real Property Assessments