788

LAWS OF MARYLAND

Ch. 171

(a)  (1) Except as provided in paragraph (2) of this
subsection and as otherwise provided by § 14-503 of this
subtitle, for property assessed by a supervisor, any taxpayer, a
county, a municipal corporation, or the Attorney General[,] may
submit a written appeal to the supervisor as to a value or
classification in a notice of assessment on or before 45 days
from the date of the notice.

14-507.

(b)  The Department, SUPERVISOR, OR PROPERTY TAX ASSESSMENT
APPEAL BOARD shall deliver or mail, postage prepaid, the notices
and orders requested under subsection (a) of this section to the
address specified by the party in interest.

14-509.

(a)  (1) For property assessed by a supervisor, on or before
30 days from the date of the notice, any taxpayer, a county, a
municipal corporation, OR the Attorney General[,] may appeal a
value or classification in the notice of assessment under § 8-407
of this article to the property tax assessment appeal board where
the property is located.

(2) The property tax assessment appeal board may
waive the 30-day requirement under paragraph (1) of this
[section] SUBSECTION for a taxpayer on good cause shown because
of the physical inability of the taxpayer to meet the 30-day
requirement.

14-510.

(b)  A hearing is informal and any party in interest may
submit to the DEPARTMENT, supervisor, or the property tax
assessment appeal board any information that bears on the appeal
without regard to the technical rules of evidence.

14-512.

(f) (2) The appeal shall be made:

(i) on or before 30 days after the
determination under § 14-509(a) or (b) of this subtitle;

(ii) on or before 30 days from the date of
mailing a notice of the determination to the address [specified]
REQUESTED under § 14-507[(c)] of this subtitle[, if a request is
made under § 14-507(c) of this subtitle]; or

(iii) if the appellant is the Department, on or
before 30 days from the date the board sends written notice of
its determination, by mail or otherwise, to the Department.

14-513.