Md. Code, TP § 14-512 Appeals to Maryland Tax Court

• Library: Maryland Statutes
• Edition: 2023
• Currency: Current through November 23, 2023
• Year: 2023
• Citation: Md. Code, TP § 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 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.

(b) The person against whom final action has been taken by the Department under § 14-506 of this subtitle may appeal the action to the Maryland Tax Court on or before 30 days after the earlier of the delivery or mailing of a notice of final action by the Department.

(c) Except as provided in subsection (d) of this section, the person who submitted a property tax refund claim under Subtitle 9 of this title, the Department, a county, or a municipal corporation may appeal a final determination of a property tax refund claim by a refunding authority to the Maryland Tax Court on or before 30 days from the date that the refunding authority mails the notice of its determination.

(d) The person who submitted a tax refund claim under § 14-907 or § 14-908 of this title may appeal any final action taken under § 14-911 of this title to the Maryland Tax Court on or before 30 days from the date that the notice of disallowance is received by the person. However, if a refund claim under § 14-911 of this title is not allowed or disallowed on or before 6 months from the date of filing the claim, the person who filed the claim may:

(1) deem the claim to be finally disallowed; and

(2) submit an appeal to the Maryland Tax Court.

(e) On or before 30 days from the date of the determination, any taxpayer, the State, a county, or a municipal corporation may appeal a determination of a property tax credit or relief under § 14-509(c) of this subtitle by a property tax assessment appeal board to the Maryland Tax Court.

(f)

(1) Any taxpayer, a municipal corporation, the Attorney General, the Department, or the governing body of a county may appeal a determination made by a property tax assessment appeal board under § 14-509(a) or (b) of this subtitle to the Maryland Tax Court.