Md. Code, Tax-Prop. § 8-406

Maryland · Maryland Code, Tax - Property · Status: effective

Cite this

Citation: Md. Code, Tax-Prop. § 8-406, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1790729
Permanent ID: ys:prov:1790729@1
SHA-256: f49f3430ce8c17f8f5608c6d865b3a203312d371469d6938b08bc4dc8f8a3808

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) The person who has appealed a notice may: (1) appear in person or by an agent; and (2) present any evidence at or prior to the hearing concerning the real property. (b) If the person does not appear at the hearing, the supervisor may determine the value or classification of the real property taking into account the available information and the best judgment of the supervisor.