Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 14-301

§ 14-301

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.

In this article (40 sections)