{"data":{"id":"us-md/md.-code-tax-property-14-301","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–301","heading":"","body":"To value or classify property or to determine if a value or classification of property is correct, the Department may:\n(1) issue a subpoena:\n(i) for any person; or\n(ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct;\n(2) administer oaths and affirmations;\n(3) take depositions or other testimony;\n(4) issue written interrogatories with a notice of assessment;\n(5) if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or\n(6) if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"5586ed611f5a7c819b97fa457ce1318a9e499b11e78ec7955b80c3e328860a83","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-201","next":"us-md/md.-code-tax-property-14-401"},"notice":"GroundRules: Original legal text. Not legal advice."}