502

LAWS OF MARYLAND

Ch. 8

11-101 or § 11-102 of this article to the supervisor"
is substituted for the former reference to "if the
taxpayer is required to report personal property in
detail as to show the cost or market value", for
clarity.

Also in the introductory language of subsection (b) of
this section, the phrase "may appeal" is substituted
for the former reference to "the answer or protest to
the notice", for clarity.

Also in the introductory language of subsection (b) of
this section, the reference to "the value or
classification of the personal property" is
substituted for the former reference "as to the
assessment on that property", for clarity.

Defined terms: "Assess"     § 1-101

"Assessment" § 1-101         "Date of finality" § 1-101

"Petition for review" §   14-501

"Real property" § 1-101 "Supervisor" § 1-101

"Taxable year" § 1-101 "Value" § 1-101

14-504. APPEALING NOTICE OF PERSONAL PROPERTY ASSESSMENT WHEN
ASSESSMENT MADE BY DEPARTMENT.

(A)  IN GENERAL.

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)  HEARING REQUIRED.

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.

REVISOR'S NOTE: This section is new language added to fill
in a gap in the former law by codifying the current
practice for appealing a notice of assessment of
personal property when the assessing is done by the
Department. It is patterned after § 14-501 of this
subtitle and implied by the language of former Art.
81, § 258, which provided for an appeal to the Tax
Court from a final order of the Department.

Defined terms: "Assess" § 1-101
"Assessment" § 1-101 "County" § 1-101
"Department" § 1-101 "Municipal corporation" § 1-101
"Value" § 1-101

14-505. PETITION FOR REVIEW OF PERSONAL PROPERTY ASSESSED BY