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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - PROPERTY |
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TITLE 8. VALUATION AND ASSESSMENT |
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SUBTITLE 4. ASSESSMENT PREPARATION AND MODIFICATION |
§ 8-406. Real property assessments -- Appeal hearing
Latest version.
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(a) In general. -- 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) Failure to appear at hearing. -- 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.