Md. Code, Local Government § 20–117

(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.