Md. Code, Tax-Prop. § 14-514

Current with changes from the 2024 Legislative Session
Section 14-514 - Appeal bond

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.

Md. Code, TP § 14-514