Section 8-404 - Real property assessments - Appeal of notice.
§ 8-404. Real property assessments - Appeal of notice.
(a) Time to reply to notice.- A person who receives a notice under § 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article.
(b) Notice for transfer before January 1.- If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.
[An. Code 1957, art. 81, § 29; 1985, ch. 8, § 2.]