Current through Register Vol. 51, No. 6, March 22, 2024
A. General Rule. Except as provided in §B of this regulation, a person appeals the imposition of the tax by first paying the tax. The person then files a written request for refund with the supervisor for the county where the tax was paid. After the person is afforded an opportunity to be heard, the supervisor notifies the person in writing of the supervisor's determination regarding the refund request, which the person may appeal to the Maryland Tax Court under Tax-Property Article, §14-512(d), Annotated Code of Maryland. A final order of the Tax Court may be appealed to the circuit court under Tax-General Article, §13-532, Annotated Code of Maryland.
B. Declaration of Intent Violation.
(1) When the tax, surcharge, and penalty are imposed because there is a violation of a declaration of intent under Tax-Property Article, § 13-305, Annotated Code of Maryland, the supervisor determines the value of the land and imposes the tax, surcharge, and penalty on that value. This value is determined as of the most recent July 1, based on the condition and characteristics of the land as of the date of violation. The supervisor notifies the person in writing of the value and the amount of tax, surcharge, and penalty due.
(2) The tax, surcharge, and penalty are due on the earlier of the next date on which property tax is due on the land or the date of the next transfer of any part of the land.
(3) If the tax, surcharge, and penalty are not yet due under §B(2) of this regulation, the person may appeal the imposition of the tax, surcharge, and penalty to the supervisor under Tax-Property Article, § 14-506, Annotated Code of Maryland, without paying the tax, surcharge, and penalty. After affording the person an opportunity to be heard, the supervisor shall notify the person of the supervisor's determination regarding the appeal, which may be appealed to the Tax Court under Tax-Property Article, § 14-512(b), Annotated Code of Maryland. A final order of the Tax Court may be appealed to the circuit court under Tax-General Article, § 13-532, Annotated Code of Maryland. An appeal under this subsection does not postpone the due date of the tax, surcharge, and penalty.
(4) If the person pays the tax, surcharge, and penalty, his appeal rights with regard to the tax, surcharge and penalty are as set forth in §A of this regulation.
(5) Whether or not the person pays the tax, surcharge, and penalty, the person may appeal the value used to determine the amount of tax, surcharge, and penalty to the supervisor. Further appeal of the value is to the local property tax assessment appeal board for the county where the land is situated, the Tax Court, and then the circuit court, under Tax-Property Article, §§ 14-509(a) and 14-512(f)(2), and Tax-General Article, § 13-532, Annotated Code of Maryland.
