Md. Code, TP § 14-511 Special Provisions Regarding Property Tax Assessment Appeal Boards

• Library: Maryland Statutes
• Edition: 2023
• Currency: Current through November 23, 2023
• Year: 2023
• Citation: Md. Code, TP § 14-511

(a)

(1) For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal [may submit a written request to the supervisor,]shall receive at least [15]30 days before the hearing[, for] a list of other comparable properties [that will be used as comparables by the supervisor at the scheduled hearing].

(2) [The supervisor shall supply the list:

(i) at least 30 days before the date that the hearing has been scheduled for a written request made at least 35 days before the hearing; or

(ii) within 5 days from the request for a request made between 35 days and 15 days before the hearing.

(3)] The list shall identify the location and owner of each comparable property.

[(4)] (3) [If the supervisor will use the information in the appeal, the] The list shall also include for each comparable property on the list:

(i) the sale price and date of sale;

(ii) the assessment and the year or years to which the assessment applied; and

(iii) the construction costs and the date of construction.

[(5)] (4) The Department [may charge a reasonable fee for copies of the]shall provide the information [sent] required under this subsection free of charge.

(5)

(i) If a person making an appeal appears at the scheduled hearing before a property tax assessment appeal board and states that the Department has not provided the information required under this subsection, the Department shall immediately provide the information.