Md. Code, TP § 14-301 Property Tax Determinations and Enforcement By Department

• Library: Maryland Statutes
• Edition: 2023
• Currency: Current through November 23, 2023
• Year: 2023
• Citation: Md. Code, TP § 14-301

To value or classify property or to determine if a value or classification of property is correct, the Department may:

(1) issue a subpoena:

(i) for any person; or

(ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct;

(2) administer oaths and affirmations;

(3) take depositions or other testimony;