(a) The person who has appealed a notice may:
(1) appear in person or by an agent; and
(2) present any evidence at or prior to the hearing concerning the real property.
(b) If the person does not appear at the hearing, the supervisor may determine the value or classification of the real property taking into account the available information and the best judgment of the supervisor.
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