§ 14-502

# (a)

# (1)

Except as provided in paragraph (2) of this subsection and as otherwise provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.

# (2)

If any real property is transferred after January 1 and before the beginning of the next taxable year to a new owner, the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer.

# (3)

The date of transfer of any real property under this section shall be the effective date of the deed as described in § 3–201 of the Real Property Article.

# (4)

(i) If the date of recordation of the deed evidencing the transfer is after June 30, the taxpayer must submit a copy of the executed deed evidencing the date of transfer as a condition to maintaining its right to appeal under subsection (a)(2) of this section.

(ii) If a copy of the executed deed is not presented at or before the appeal hearing, the appeal may be dismissed by the supervisor.

# (b)

# (1)

If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle.

# (2)

If a written appeal is submitted under subsection (a)(2) of this section, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle by the later of:

(i) 90 days after receiving the written appeal; or

(ii) 90 days after the deed evidencing the transfer is recorded.