Md. Code, Tax-Prop. § 14-504

Current with changes from the 2024 Legislative Session
Section 14-504 - Appealing notice of personal property assessment when assessment made by Department
(a) For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.
(b) If the requirements of subsection (a) of this section are met, the Department shall hold a hearing as provided under § 14-510 of this subtitle.

Md. Code, TP § 14-504