Maryland Code, TAX – PROPERTY 3-107
Terms Used In Maryland Code, TAX - PROPERTY 3-107
- 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.
- County: means a county of the State or Baltimore City. See
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(1) real property values and assessments;
(2) credits for elderly or disabled renters under § 9-102 of this article;
(3) credits for homeowners under §§ 9-104 and 9-105 of this article;
(4) credits for elderly or disabled homeowners under § 9-101 of this article;
(5) credits authorized under § 9-222 of this article for real property leased to a religious group or religious organization;
(6) the value of easements under § 2-511 of the Agriculture Article; or
(7) the rejection of an application for a property tax exemption as provided by § 7-103 and Title 14, Subtitle 5 of this article.
(b) (1) A board may not decrease the amount of an assessment after the date of finality for any year unless an appeal of the assessment is filed before the date of finality.
(2) Between general reviews of an assessment in a district, a board may not decrease an assessment in the district unless the board notifies and consults with the supervisor for the district before decreasing the assessment. If a board decreases an assessment between general reviews without first notifying and consulting with the supervisor the decrease is void.