Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
former Art. 81, § 408(b)(2), the fourth sentence of §
312(p)(l), the second sentence of § 340, the second
sentence of § 391, and the second sentence of § 436.

It is revised to apply to any security for tax, for
clarity.

Defined terms: "Person" § 1-101
"Tax collector" § 13-101

13-828. HEARING AND DETERMINATION.

(A)  HEARING.

IF, WITHIN 5 DAYS AFTER THE DATE ON WHICH THE NOTICE TO POST
SECURITY IS MAILED TO A PERSON, THE PERSON SUBMITS TO THE TAX
COLLECTOR A WRITTEN REQUEST FOR A HEARING, THE TAX COLLECTOR
SHALL:

(1)  HOLD THE HEARING; AND

(2)  AT THE HEARING, MAKE A FINAL DETERMINATION OF THE
NECESSITY FOR, PROPRIETY OF, AND AMOUNT OF THE SECURITY.

(B)  DETERMINATION.

THE TAX COLLECTOR SHALL MAIL THE PERSON A NOTICE OF THE
FINAL DETERMINATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
408(b)(3)(iv) and the first sentence and the first
clause of the second sentence of (4), the sixth and
seventh sentences, the second clause of the fifth
sentence, and the first clause of the eighth sentence
of § 312(p)(l), the second clause of the third
sentence and the first clause of the fourth sentence
of § 340, the second clause of the third sentence and
the first clause of the fourth sentence of § 391, and
the second clause of the third sentence and the first
clause of the fourth sentence of § 436.

This section is revised to apply to any security for
tax, for clarity.

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that only 5
days are allowed to submit a written request for a
hearing. The General Assembly may wish to allow more
time for a hearing request.

Defined terms: "Person" § 1-101
"Tax collector" § 13-101

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