Ch. 644

LAWS OF MARYLAND

Annotated Code of Maryland

(1986 Volume and 1987 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

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
subsection for a taxpayer on good cause shown because of the
physical inability of the taxpayer to meet the 30-day
requirement.

(b)  For property assessed by a supervisor, on or before 30
days from the date of determination by a supervisor, on a
petition for review by a supervisor, the owner may appeal the
value or classification in the determination to the property tax
assessment appeal board where the property is located.

(c)  On or before 30 days from the date of the final
determination, any taxpayer may appeal a final determination of a
property tax credit or relief under §§ 9-101, 9-102, and 9-104 of
this article, to the property tax assessment appeal board where
the property is located.

(d)  The landowner or the Maryland Agricultural Land
Preservation Foundation may appeal the value of an easement
determined under § 2-511 of the Agriculture Article to the
property tax assessment appeal board where the property is
located.

(e)  (1) ON OR BEFORE 30 DAYS FROM THE DATE OF A
SUPERVISOR'S DENIAL OF A HEARING BASED ON FAILURE TO MEET THE
45-DAY REQUIREMENT UNDER § 14-502(A)(1) OF THIS SUBTITLE, THE
TAXPAYER MAY APPEAL THE DENIAL TO THE PROPERTY TAX ASSESSMENT
APPEAL BOARD WHERE THE PROPERTY IS LOCATED.

(2) ON AN APPEAL UNDER PARAGRAPH (1) OF THIS
SUBSECTION, THE PROPERTY TAX ASSESSMENT APPEAL BOARD MAY WAIVE
THE 45-DAY REQUIREMENT UNDER § 14-502(A)(1) OF THIS SUBTITLE FOR
A TAXPAYER ON GOOD CAUSE SHOWN BECAUSE OF THE PHYSICAL INABILITY
OF THE TAXPAYER TO MEET THE 45-DAY REQUIREMENT.

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