Section 10-709 - Notice of appeal in contract for sale of single family residential real property.
§ 10-709. Notice of appeal in contract for sale of single family residential real property.
(a) Notice of appeal.- A contract of sale for single family residential real property improved by four or fewer single family units shall contain notice of the right to appeal provided under § 14-502(a)(2) of the Tax - Property Article.
(b) Form.- The notice required under subsection (a) of this section shall be in substantially the following form:
"If any real property is transferred after January 1 and before the beginning of the next taxable year to a new owner, the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer."
[2010, ch. 380.]