Maryland Code, LOCAL GOVERNMENT 20-117
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Terms Used In Maryland Code, LOCAL GOVERNMENT 20-117
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
(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.