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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 |
§ 8-407. Real property assessments -- Final notice
Latest version.
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(a) Notice of final value. -- 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.
(b) Appeal of final notice. -- 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.