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 is an independent agency and not part of the State Department of Assessments and Taxation. The Boards are composed of citizens from each county that are recommended by local government and appointed by the Governor.