Md. Code, Tax - Property § 8-405
This is the official text of Md. Code, Tax - Property § 8-405, part of Maryland’s Code, Tax - Property — governs property taxation.
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§8–405.
Official statutory text
(a) A person who has received a notice under § 8–401 of this subtitle and has appealed the value or classification under § 8–404 of this subtitle shall be notified by the supervisor of the date and time of the hearing.
(b) Unless the property owner requests a postponement under § 1–402 of this article, for a dwelling as defined in § 9–105 of this article, the hearing shall occur no later than 120 days after the date that the Department received the appeal of the value or classification.
(c) If a person notified under subsection (a) of this section requests, the supervisor shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall:
(1) reflect a mutually convenient hearing schedule; and
(2) provide for some Saturday and evening hearings as required.
(d) The supervisor may provide group hearings for blocks or communities if the real property is similar or has similar characteristics.
(b) Unless the property owner requests a postponement under § 1–402 of this article, for a dwelling as defined in § 9–105 of this article, the hearing shall occur no later than 120 days after the date that the Department received the appeal of the value or classification.
(c) If a person notified under subsection (a) of this section requests, the supervisor shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall:
(1) reflect a mutually convenient hearing schedule; and
(2) provide for some Saturday and evening hearings as required.
(d) The supervisor may provide group hearings for blocks or communities if the real property is similar or has similar characteristics.
Status: in_force · Read it on the official government site
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