Md. Code, Tax-Prop. § 8-404
Md. Code, Tax-Prop. § 8-404
Maryland · Maryland Code, Tax - Property · Status: effective
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- Citation
- Md. Code, Tax-Prop. § 8-404, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1790727
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Full text
(a) A person who receives a notice under § 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article.
(b) If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.