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02.03.01.00.htm 02.03.01.00. Title 02 OFFICE OF THE ATTORNEY GENERAL Subtitle 03 CIVIL DIVISION Chapter 01 Procedure for Hearings Conducted to Determine Whether Country Clubs Receiving Preferential Tax Treatment Practice Discrimination Authority: Tax Property Article, §8-212―8-218, Annotated Code of Maryland
02.03.01.01.htm 02.03.01.01. 01 Notice.. A. Any country club to be afforded a hearing on charges of discrimination prohibited by Tax-Property Article, §8-214, Annotated Code of Maryland, shall be given written notice of the date, time, and place of the hearing not less than 30 days before the hearing. Notice will be given by ordinary mail to the address of the club as indicated on the records of the office of the Supervisor of Assessments of the county in which the club is located.B. The notice shall state
02.03.01.02.htm 02.03.01.02. 02 Answer.. A. Upon receipt of charges and notice of hearing, a country club shall, within 15 days of the date of the notice, respond in writing to the charge or charges of discrimination. The answer shall indicate additionally whether or not the country club desires a hearing.B. The answer of any country club to charges of discrimination shall be signed by the president or other authorized representative of the club and returned to the Department of Law, State of Maryland.
02.03.01.03.htm 02.03.01.03. 03 Postponements.. A. If, for good cause shown, a country club requests in writing a postponement of the hearing date within the time provided for its response under Regulation .02, of this chapter, postponement may be granted. The postponement may not be for more than 30 days unless specified otherwise by the Attorney General.B. The hearing date may be postponed, in the sole discretion of the Attorney General, notwithstanding noncompliance with this regulation.
02.03.01.04.htm 02.03.01.04. 04 Conduct of Hearings.. A. Hearings shall be conducted before a hearing officer appointed by the Attorney General. The hearings shall be recorded and shall be open to the public.B. Hearings may be conducted in an informal manner and the parties may not be bound by the technical rules of evidence, except that evidence shall be relevant to the issues in the case. A country club shall have the right to offer testimony and exhibits and cross-examine witnesses.C. At the hearing, an off
02.03.01.05.htm 02.03.01.05. 05 Orders.. A. After the hearing has been completed, the hearing officer shall submit findings of fact, conclusions of law, and a proposed order to the Attorney General for review. The Attorney General shall issue findings of fact, conclusions of law, and a final order.B. The final order and opinion shall be served by mail on the country club or its attorney.. C. After any order finding that a country club practices discrimination, the Attorney General shall
02.03.01.06.htm 02.03.01.06. 06 Further Appeals.. A. Any country club which has its tax exemption, credit, or beneficial assessment withdrawn as described in Regulation .05E, of this chapter, may appeal pursuant to State Government Article, §10-215 and 10-216, Annotated Code of Maryland. The appeal shall be taken by filing within 30 days of notice of the withdrawal of the tax exemption, credit, or beneficial assessment, an order for appeal with the court having jurisdiction in the case and by se
02.03.01.07.htm 02.03.01.07. 07 Computation of Time.. A. In computing any period of time prescribed by these regulations, the day of the act or event after which the designated period of time begins to run is not to be included.B. The last day of the time period is to be included unless it is a Saturday, Sunday, or a legal holiday, in which event the period runs until the end of the next day which is not a Saturday, Sunday, or a legal holiday.
02.03.01.9999.htm 02.03.01.9999. Administrative History Effective date: December 24, 1975 (2:29 Md. R. 1735).
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