CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Notification

065

TOPIC:

P.T.A.A.B. Comparables

010

Date Issued
6/5/81

Revision #2
4/1/91

Tax-Property Article, 14-511 requires the Supervisor of Assessments to send comparable property information to the property owner who has appealed an assessment to the Property Tax Assessment Appeals Board, if such information has been requested in writing at least fifteen days before the hearing. The list must be sent within five (5) days of the request.

The information, if used by the Supervisor of Assessments, includes:

1. Name of owner and location of comparable property;
   
2. Date of sale and sale price;
   
3. Date of assessment and assessed value; and
   
4. Date of construction and construction cost.