Md. Code, Tax - Property § 8-413
This is the official text of Md. Code, Tax - Property § 8-413, part of Maryland’s Code, Tax - Property — governs property taxation.
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§8–413.
Official statutory text
(a) 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 to substantiate the value or classification claimed for the personal property.
(b) If the person does not appear at the hearing, the Department or supervisor may determine the value or classification of the personal property taking into account the available information and the best judgment of the supervisor or the Department.
(1) appear in person or by an agent; and
(2) present any evidence at or prior to the hearing to substantiate the value or classification claimed for the personal property.
(b) If the person does not appear at the hearing, the Department or supervisor may determine the value or classification of the personal property taking into account the available information and the best judgment of the supervisor or the Department.
Status: in_force · Read it on the official government site
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