Section 14-504 - Appealing notice of personal property assessment when assessment made by Department.
§ 14-504. Appealing notice of personal property assessment when assessment made by Department.
(a) In general.- For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.
(b) Hearing required.- If the requirements of subsection (a) of this section are met, the Department shall hold a hearing as provided under § 14-510 of this subtitle.
[1985, ch. 8, § 2.]