Section 14-510 - Procedures for hearing before supervisor or property tax assessment appeal board.
§ 14-510. Procedures for hearing before supervisor or property tax assessment appeal board.
(a) "Hearing" defined.- In this section, "hearing" means a hearing held on an appeal under § 14-502, § 14-503, § 14-504, or § 14-509 of this subtitle.
(b) Hearings informal.- A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard to the technical rules of evidence.
(c) Under § 14-507 legal effect of sending notice.- If a person submits a request that meets the requirements of § 14-507 of this subtitle, the supervisor's or the board's action or refusal to act does not operate against the person until a statement of the order in the action or refusal to act is mailed to the address specified by the person.
[An. Code 1957, art. 81, § 255; 1985, ch. 8, § 2; 1986, ch. 171; 2002, ch. 529.]