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S.B. 430
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VETOES
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(1) ISSUE A CORRECTED ASSESSMENT NOTICE; OR
(2) NOTIFY THE PERSON THAT THE ORIGINAL ASSESSMENT NOTICE
WILL NOT BE ADJUSTED.
(D) A PERSON WHO RECEIVES A NOTICE UNDER SUBSECTION (C) OF THIS
SECTION MAY APPEAL THE CHANGE IN VALUE OR CLASSIFICATION RELATED TO THE
CORRECTED INFORMATION OR THE DENIAL NOTICE AS PROVIDED IN § 14-504 OF
THIS ARTICLE.
[14-505.
(a) For personal property assessed by the Department, the owner who
reported cost or market information for the personal property to the Department but
failed to report the information accurately may appeal the value or classification of
the personal property set forth in the notice of assessment by submitting a petition for
review to the Department if:
(1) the owner claims that the personal property is valued at a higher
value than if the information had been reported accurately; and
(2) the appeal is made within 3 years of the date. of the notice of
assessment.
(b) 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.]
14-510.
(a) In this section, "hearing" means a hearing held on an appeal under §
14-502, § 14-503, § 14-504, [§ 14-505,] or § 14-509 of this subtitle.
14-512.
(a) Any taxpayer, the governing body of a county, a municipal corporation, or
the Attorney General may appeal a final action by the Department on an appeal
under § 14-504 [or § 14-505] of this subtitle to the Maryland Tax Court. The appeal
shall be made on or before 30 days from:
(1) the date of the final action of the Department; or
(2) the earlier of the date of delivery or mailing of the notice of the final
action to the address specified under § 14-507 of this subtitle, if a request is made
under § 14-507 of this subtitle.
14-611.
[On] SUBJECT TO § 14-919 OF THIS TITLE, ON the final determination of an
appeal under Subtitle 5 of this title, any money paid by a taxpayer that exceeds the
amount properly chargeable under the determination shall be refunded at the same
rate of interest that the taxes would have borne if the taxes were determined to have
been overdue.
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- 4590 -
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