reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  14-504 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-504 - Appealing Notice of Personal Property Assessment When Assessment Made by Department

    (a)    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)    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.
MD. Tax - Property Code Ann. §  14-506 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-506 - Nonproperty Tax Assessments by Department

    (a)    In this section, “determination” means an assessment, other than a property tax assessment, made by the Department under this article, for taxes, license fees, charges, or the penalty under § 14–704 of this title.    (b)    (1)    The Department shall promptly notify each person of any action that the Department takes regarding a determination against the person.        (2)    The Department shall deliver or mail, postage prepaid, the notice of determination to:            (i)    the last known address of the person against whom the action was taken; or            (ii)    if a request is submitted under § 14–507 of this subtitle, to the address specified in the request.    (c)    (1)    Except as provided in paragraph (2) of this subsection, on or before 30 days from the earlier of the date of mailing or delivery of the notice of the determination, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department.        (2)    On or before 45 days from the earlier of the date of mailing or delivery of the notice of the determination under § 14–704 of this title, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department.    (d)    When the Department receives an appeal made under subsection (c) of this section, the Department promptly shall:        (1)    affirm, abate, or modify the determination; or        (2)    name a date, after reasonable notice to the applicant, for an informal hearing on the determination and hold the hearing.    (e)    After the hearing, the Department shall act on the appeal with reasonable promptness. The Department may impose an additional determination for any taxes found to be due from the appellant before the date of the appeal.    (f)    The appeal under subsection (c) of this section and final action by the Department under subsection (d)(1) or (e) of this section are a prerequisite for any further appeal.
MD. Tax - Property Code Ann. §  14-507 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-507 - Filing Address for Notices and Orders

    (a)    In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest.    (b)    The Department, supervisor, or property tax assessment appeal board shall send the notices and orders requested under subsection (a) of this section to the address specified by the party in interest by:        (1)    mail; or        (2)    e–mail, if the recipient has provided an e–mail address to the Department and requested to receive the notices and orders by e–mail.    (c)    A person is not required to submit a written request under subsection (a) of this section to appeal under this subtitle.
MD. Tax - Property Code Ann. §  14-508 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-508 - Special Provisions Relating to Income Producing Real Property

    (a)    If after notification under § 8-105(b) of this article, a taxpayer fails to submit the income and expense information for the income producing real property, the taxpayer may not challenge the value of the real property on the basis of the capitalization of income method beyond the supervisor level of appeal, unless the taxpayer provides the appropriate income and expense information at the supervisor level of appeal.    (b)    When the Department notifies a taxpayer of the supervisor’s level of appeal, the Department shall state that if the taxpayer fails to provide the income and expense information at the supervisor’s level, the taxpayer may not challenge the assessment on the basis of the capitalization of income method at later available appeal levels.
MD. Tax - Property Code Ann. §  14-509 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-509 - Appeals to Property Tax Assessment Appeal Boards

    (a)    (1)    For property assessed by a supervisor, on or before 30 days from the date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General may appeal a value or classification in the notice of assessment under § 8–407 of this article to the property tax assessment appeal board where the property is located.        (2)    The property tax assessment appeal board may waive the 30–day requirement under paragraph (1) of this subsection for a taxpayer on good cause shown because of the physical inability of the taxpayer to meet the 30–day requirement.    (b)    For property assessed by a supervisor, on or before 30 days from the date of determination by a supervisor, on a petition for review by a supervisor, the owner may appeal the value or classification in the determination to the property tax assessment appeal board where the property is located.    (c)    On or before 30 days from the date of the final determination, any taxpayer may appeal a final determination of a property tax credit or relief under §§ 9–101, 9–102, and 9–104 of this article, to the property tax assessment appeal board where the property is located.    (d)    The landowner or the Maryland Agricultural Land Preservation Foundation may appeal the value of an easement determined under § 2–511 of the Agriculture Article to the property tax assessment appeal board where the property is located.    (e)    (1)    On or before 30 days from the date of a supervisor’s denial of a hearing based on failure to meet the 45–day requirement under § 14–502(a)(1) of this subtitle, the taxpayer may appeal the denial to the property tax assessment appeal board where the property is located.        (2)    On an appeal under paragraph (1) of this subsection, the property tax assessment appeal board may waive the 45–day requirement under § 14–502(a)(1) of this subtitle for a taxpayer on good cause shown because of the physical inability of the taxpayer to meet the 45–day requirement.    (f)    If the requirements of subsection (a), (b), (c), (d), or (e) of this section are met, the property tax assessment appeal board shall hold a hearing, as provided under § 14–510(b) of this subtitle.    (g)    Unless the property owner requests a postponement under § 1–402 of this article, for a dwelling as defined in § 9–105 of this article, the property tax assessment appeal board shall hold a hearing within 120 days after receiving a request for an appeal.    (h)    For any appeal under this section in which the value of property is at issue, at least 10 days before a hearing on the appeal, the Department and the taxpayer shall exchange any written appraisals to be used for the purpose of placing a value on the property.
MD. Tax - Property Code Ann. §  14-510 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-510 - Procedures for Hearing Before Supervisor or Property Tax Assessment Appeal Board

    (a)    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)    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)    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 sent to an address specified by the person.
MD. Tax - Property Code Ann. §  14-510.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-510.1 - Hearing Before Supervisor -- Required Notice

    (a)    For a hearing before a supervisor that relates to the value of property, the person making the appeal shall receive at least 14 days before the hearing:        (1)    the assessment worksheet or card for the property that is the subject of the appeal; and        (2)    the sales analysis for the neighborhood or property type of the property that is the subject of the appeal.    (b)    The Department shall provide the information required under this section free of charge.    (c)    (1)    If a person making an appeal before a supervisor appears at the scheduled hearing and states that the Department has not provided the information required under this section, the Department shall immediately provide the information.        (2)    If a person making an appeal receives the information required under this section for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 14 or more days after the previously scheduled hearing date.
MD. Tax - Property Code Ann. §  14-511 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-511 - Special Provisions Regarding Property Tax Assessment Appeal Boards

    (a)    (1)    For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal shall receive at least 30 days before the hearing a list of other comparable properties.        (2)    The list shall identify the location and owner of each comparable property.        (3)    The list shall also include for each comparable property on the list:            (i)    the sale price and date of sale;            (ii)    the assessment and the year or years to which the assessment applied; and            (iii)    the construction costs and the date of construction.        (4)    The Department shall provide the information required under this subsection free of charge.        (5)    (i)    If a person making an appeal appears at the scheduled hearing before a property tax assessment appeal board and states that the Department has not provided the information required under this subsection, the Department shall immediately provide the information.            (ii)    If a person making an appeal receives the information required under this subsection for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 30 or more days after the previously scheduled hearing date.    (b)    For a dwelling as defined in § 9–105 of this article, a property tax assessment appeal board shall send an order or notice of assessment to the person making the appeal no later than 30 days after the hearing on the appeal.    (c)    A property tax assessment appeal board shall include in any order or notice of assessment that it issues:        (1)    a statement of its action or assessment;        (2)    a summary of the basis of its decision; and        (3)    a statement that:            (i)    advises the person making the appeal of the right to appeal to the Maryland Tax Court as provided by § 14–512 of this subtitle; and            (ii)    includes the address of the Maryland Tax Court.
MD. Tax - Property Code Ann. §  14-513 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-513 - Appeals From Maryland Tax Court

    Any party to a Maryland Tax Court proceeding may appeal a final decision of the Maryland Tax Court to the circuit court for the county in which the property is located.
MD. Tax - Property Code Ann. §  14-514 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-514 - Appeal Bond

    An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond:         (1)    to the State;        (2)    with corporate surety approved by the Department; and        (3)    conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.
MD. Tax - Property Code Ann. §  14-515 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-515 - Appeals to Court of Special Appeals

    Any party to a proceeding in the circuit court under § 14-513 of this subtitle may appeal a final decision of the circuit court to the Court of Special Appeals.
MD. Tax - Property Code Ann. §  14-516 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-516 - Payment of Refunds; Required Notice

    (a)    In this section, “appeal authority” includes:        (1)    a supervisor;        (2)    the Department;        (3)    a property tax assessment appeal board;        (4)    the Maryland Tax Court; and        (5)    any other court authorized to hear property tax appeals under this subtitle.    (b)    (1)    Subject to paragraph (2) of this subsection, within 30 days after the Department provides notice to a tax collector to whom property tax was paid that an appeal authority has issued a decision that reduces the assessed value of property, the tax collector shall pay to the taxpayer a full refund of the excess tax paid.        (2)    The notice required under paragraph (1) of this subsection shall include a list of all properties for which an appeal authority has calculated that a taxpayer is due a refund as a result of a decision by the appeal authority to reduce the assessed value of the property.
MD. Tax - Property Code Ann. §  14-701 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 7 - Additions to Tax and Assessable Penalties|Section 14-701 - Tax Penalty Based on Total Tax Liability on Property

    A tax penalty is calculated on the total tax liability on property.
MD. Tax - Property Code Ann. §  14-702 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 7 - Additions to Tax and Assessable Penalties|Section 14-702 - County or Municipal Corporation Penalty Authorized

    (a)    Except as otherwise provided in this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, a tax penalty against overdue county, municipal corporation, or taxing district total tax liability on property.    (b)    A tax penalty may be set only on overdue county, municipal corporation, or taxing district total tax liability on property imposed:        (1)    under § 10-102 or § 10-210 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before June 30 for the succeeding taxable year;        (2)    under § 10-103 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before December 31 for the succeeding taxable year;        (3)    under § 10-104 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before September 30 for the succeeding taxable year; or        (4)    under § 10-105 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before March 30 for the succeeding taxable year.    (c)    The governing body of Montgomery County or of Prince George’s County may not charge tax penalties under this subtitle on unpaid county property tax deferred under § 10-201 or § 10-202 of this article before the deferral period expires.    (d)    The governing body of Calvert County or of St. Mary’s County may set, by law:        (1)    a tax penalty rate for overdue tax on commercial property; and        (2)    a separate tax penalty rate for overdue tax on noncommercial property.
MD. Tax - Property Code Ann. §  14-703 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 7 - Additions to Tax and Assessable Penalties|Section 14-703 - Tax Penalty -- When Timely Payment Not Made

    If a person fails to pay property tax when required by this article, the person shall pay a tax penalty imposed under § 14-702 of this subtitle on the total tax liability on property for each month or fraction of a month from the date the property tax is required to be paid under Title 10 of this article to the date the tax is paid.
MD. Tax - Property Code Ann. §  14-704 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 7 - Additions to Tax and Assessable Penalties|Section 14-704 - Tax Penalty -- When Annual Report Not Submitted

    (a)    (1)    If the annual report is not submitted as required by § 11-101 of this article, the Department shall assess:            (i)    an initial tax penalty not exceeding 1/10 of 1% of the total county assessment in all counties where property is located; and            (ii)    an additional penalty of 2% of the initial tax penalty for each 30 days or fraction of a 30-day period that the report is not submitted.        (2)    The initial penalty under paragraph (1) of this subsection may not be more than $500 or less than:            (i)    $30 if 1 to 15 days late;            (ii)    $40 if 16 to 30 days late; or            (iii)    $50 if over 30 days late.    (b)    The Department may abate or reduce the tax penalty under subsection (a) of this section when good cause is shown.    (c)    The Department may extend the date for submitting the report until June 15 of the year in which the report is due if a person submits a request:        (1)    electronically on or before April 15 of the year in which the report is due; or        (2)    by paper document on or before March 15 of the year in which the report is due.    (d)    (1)    Any extension request submitted by paper document must be accompanied by the fee specified in § 1-203 of the Corporations and Associations Article.        (2)    Extensions are not accepted by facsimile.
MD. Tax - Property Code Ann. §  14-705 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 7 - Additions to Tax and Assessable Penalties|Section 14-705 - Tax Penalty -- When Inaccurately Reported Property Assessed

    If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.
MD. Tax - Property Code Ann. §  14-1001 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 10 - Crimes and Offenses|Section 14-1001 - Negligent Failure to Provide Information

    A person who negligently fails to provide any information as required under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
MD. Tax - Property Code Ann. §  14-1002 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 10 - Crimes and Offenses|Section 14-1002 - Willful Failure to Provide Information

    (a)    A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide any information as required under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.    (b)    A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
MD. Tax - Property Code Ann. §  14-1003 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 10 - Crimes and Offenses|Section 14-1003 - Negligently Providing False Information or Answer

    A person who negligently provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
MD. Tax - Property Code Ann. §  14-1004 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 10 - Crimes and Offenses|Section 14-1004 - Willfully Providing False Information or Answer

    (a)    A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.    (b)    A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
MD. Tax - Property Code Ann. §  14-1005 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 10 - Crimes and Offenses|Section 14-1005 - Negligent Failure to Submit Property Tax Report

    A person who negligently fails to submit a property tax report as required under Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
MD. Tax - Property Code Ann. §  14-1006 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 10 - Crimes and Offenses|Section 14-1006 - Willful Failure to Submit Property Tax Report

    (a)    A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to submit a property tax report as required under Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.    (b)    A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
MD. Tax - Property Code Ann. §  14-1007 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 10 - Crimes and Offenses|Section 14-1007 - Negligently Filing False Property Tax Report

    A person who negligently submits a false property tax report in violation of Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine of $500.
MD. Tax - Property Code Ann. §  14-1008 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 10 - Crimes and Offenses|Section 14-1008 - Negligent Failure to Answer Interrogatory

    A person who negligently fails to answer a property tax interrogatory as required under this article is guilty of a misdemeanor and on conviction is subject to a fine of $500.