Section 14-503 - Petition for review of property assessed by a supervisor.
§ 14-503. Petition for review of property assessed by a supervisor.
(a) Appeal of value or classification.- A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.
(b) Hearing required.- If the requirements of subsection (a) of this section are met, the supervisor or the supervisor's designee shall hold a hearing as provided under § 14-510 of this subtitle.
[An. Code 1957, art. 81, § 255; 1985, ch. 8, § 2; 1986, ch. 822; 2002, chs. 120, 455, 456.]