§ 20-117. Appeal

MD Local Gov Code § 20-117 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a)    Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20–116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax – General Article.

(b)    If a claimant is not given notice under § 20–116(c) of this subtitle within 6 months after the claim is filed, the claimant may:

(1)    treat the claim as being disallowed; and

(2)    appeal the disallowance to the Tax Court.