§ 8-404. Real property assessments -- Appeal of notice

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(a) Time to reply to notice. -- 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) Notice for transfer before January 1. -- 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.

HISTORY: An. Code 1957, art. 81, § 29; 1985, ch. 8, § 2.

                    
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