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Md. Code, Tax - Property § 14-504

This is the official text of Md. Code, Tax - Property § 14-504, part of Maryland’s Code, Tax - Property — governs property taxation.

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§14–504.

Official statutory text

(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.

Status: in_force · Read it on the official government site

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