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§ 14-301. Property tax determinations and enforcement by Department

MD Tax-Prop Code § 14-301 (2019) (N/A)
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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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