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14.10.01.00.htm 14.10.01.00. Title 14 INDEPENDENT AGENCIES Subtitle 10 PROPERTY TAX ASSESSMENT APPEAL BOARDS Chapter 01 General Regulations Authority: Tax-Property Article, ยง3-108, Annotated Code of Maryland
14.10.01.01.htm 14.10.01.01. 01 Definitions.. A. "Administrator" means the Administrator of the property tax assessment appeal boards.. B. "Appraisal" means a formal, narrative, written appraisal report submitted as evidence to a property tax assessment appeal board as documentation of a value estimate.C. "Board" means a property tax assessment appeal board for a county.. D. "County" includes Baltimore City.. E. "Department" means the Department of Assessments and Taxation..
14.10.01.02.htm 14.10.01.02. 02 Authority of Administrator.. A. The Administrator is responsible for the adoption of uniform regulations governing the conduct of the boards and of forms necessary for the boards to carry out their responsibilities.B. The Administrator is responsible for the budgets of the boards and shall supply to the boards the clerical and other necessary personnel. With respect to personnel, the Administrator has the authority to employ, discipline, and, if necessary, to d
14.10.01.03.htm 14.10.01.03. 03 Filing of Appeals.. A. A person aggrieved by the decision of the supervisor may file with the board an appeal within 30 days after the date of the final notice from the supervisor.B. The appeal shall be filed by written notice.. C. The board may waive the 30-day time requirement on a showing of good cause by reason of the physical inability of the petitioner to meet the requirement.
14.10.01.04.htm 14.10.01.04. 04 Docket of Appeals.. A. The clerk of the board shall keep a docket of all appeals, and, on the initial filing of an appeal, shall assign a docket number to the appeal. The docket is a public record, open during business hours for inspection.B. Each paper that relates to the appeal and that is filed with the board shall contain the docket number, assigned by the clerk of the board.C. When the clerk dockets an appeal, the clerk shall send to the petitioner an acknowledgement of th
14.10.01.05.htm 14.10.01.05. 05 Hearings.. A. Time and Place.. 1) The board shall set the time and place of the hearing. The hearing shall be held at a place in the county where the board is located that is convenient and accessible to the public.2) A request for a postponement may be made by the petitioner or the Supervisor. However, the board may not grant more than two postponements to a petitioner or to the Supervisor.3) The board may continue or adjourn the hearing from time to time.. B. Notice..
14.10.01.06.htm 14.10.01.06. 06 Board Decision.. A. Within 30 days after the close of the hearing, the board shall send to the petitioner and to the Supervisor a written decision that concisely states its findings and the bases for the findings on the appeal.B. The decision shall include a statement that advises the petitioner of the right to appeal within 30 days to the Maryland Tax Court.C. The decision shall be made by affirmative vote of at least two members of the board, including an
14.10.01.07.htm 14.10.01.07. 07 Rehearings.. The board may not rehear any appeal..
14.10.01.08.htm 14.10.01.08. 08 Computation of Time.. The computation of time shall be in accordance with the Maryland Rules..
14.10.01.9999.htm 14.10.01.9999. Administrative History Effective date: August 25, 1978 (5:17 Md. R. 1331). Regulation .01 amended effective December 25, 1989 (16:25 Md. R. 2714). Regulation .03B amended effective September 5, 1988 (15:18 Md. R. 2152). Regulation .04D amended effective September 5, 1988 (15:18 Md. R. 2152). Regulation .05A amended effective December 29, 1978 (5:26 Md. R. 1930) April 20, 1979 (6:8 Md. R. 658) September 5, 1988 (15:18 Md. R. 2152)Regulation .05C amended effective September 5, 198
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