Section 14-301 - Property tax determinations and enforcement by Department. - Maryland Statutes

§ 14-301. Property tax determinations and enforcement by Department.
 

To value or classify property or to determine if a value or classification of property is correct, the Department may: 

(1) issue a subpoena: 

(i) for any person; or 

(ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct; 

(2) administer oaths and affirmations; 

(3) take depositions or other testimony; 

(4) issue written interrogatories with a notice of assessment; 

(5) if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or 

(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. 
 

[An. Code 1957, art. 81, §§ 29, 41, 251; 1985, ch. 8, § 2.]