Regulations
The General Regulations for the Property Tax Assessment Appeals Boards are contained in Title14 Subtitle 10 of the Code of Maryland Regulations(comar/comarhtml). The links below connect to
Comar Online.
Title
.01 Definitions
.02 Authority of Administrator
.03 Filing of Appeals
.04 Docket of Appeals
.05 Hearings
.06 Board Decision
.07 Rehearings
.08 Computation of Time
.9999 Administrative History
Adopted pursuant to Article 81, Section 224A
Effective October 28, 2010
Last amended: August 1, 2001
The Property Tax Assessment Appeals Boards operate independently of the State Department of Assessments and Taxation. These boards consist of county residents recommended by local government and subsequently appointed by the Governor.
