(a) (1) Except as provided in paragraph (2) of this subsection, if an appeal is filed under § 8–404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review.
(2) For a dwelling as defined in § 9–105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under § 8–405 of this subtitle.
(b) The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.
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