{"data":{"id":"us-md/md.-code-tax-property-8-404","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–404","heading":"","body":"(a) A person who receives a notice under § 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article.\n(b) If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-404","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"bd7e414d5e702c0f2074d2d942951cdefb6ec5a86936b0d58d8c2e5b4f1fb1ba","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-403","next":"us-md/md.-code-tax-property-8-405"},"notice":"GroundRules: Original legal text. Not legal advice."}