{"data":{"id":"us-md/md.-code-real-property-10-709","jurisdiction":"us-md","citation":"Md. Code, Real Property § 10–709","heading":"","body":"(a) A contract of sale for single family residential real property improved by four or fewer single family units shall contain notice of the right to appeal provided under § 14–502(a)(2) of the Tax – Property Article.\n(b) The notice required under subsection (a) of this section shall be in substantially the following form: “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.”","path":["Article - Real Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=grp\u0026section=10-709","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:00:38Z","sha256":"86c11d4d17d44901b6a14f731b18a11c888967c997f0c85f6d6d8af652de5e83","source_id":"us-md","stale":false,"prev":"us-md/md.-code-real-property-10-708","next":"us-md/md.-code-real-property-10-710"},"notice":"GroundRules: Original legal text. Not legal advice."}