{"data":{"id":"us-md/md.-code-tax-property-8-407","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–407","heading":"","body":"(a) (1) Except as provided in paragraph (2) of this subsection, if an appeal is filed under § 8–404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review.\n(2) For a dwelling as defined in § 9–105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under § 8–405 of this subtitle.\n(b) The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-407","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"80a6071cac1d8678d15a84f830ecb0013b3fbe3e604b54f2ef25ca91901f073d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-406","next":"us-md/md.-code-tax-property-8-408"},"notice":"GroundRules: Original legal text. Not legal advice."}