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Maryland Code, Tax-Property § 14-301

Current as of January 01, 2025 | Updated by Findlaw Staff

To value or classify property or to determine if a value or classification of property is correct, the Department may:

(1) issue a subpoena:

(i) for any person; or

(ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct;

(2) administer oaths and affirmations;

(3) take depositions or other testimony;

(4) issue written interrogatories with a notice of assessment;

(5) if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or

(6) if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 14-301 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-14-301/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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