The following procedure will be used in the disposition of all requests for postponements of hearings at the first level of appeal.

In accordance with Section 1-402(7) of the Tax-Property Article, one postponement will be granted unconditionally upon request of the property owner, or the property owner’s agent. Additional postponements may be granted by the supervisor only for good cause. "Good Cause" means:

1) A serious medical or health condition experienced by the property owner or the property owner’s agent which prevents a scheduled departmental appeal hearing from being conducted; or

2) Any other extraordinary circumstance which prevents a scheduled departmental appeal hearing from being conducted.

A record of all postponements should be maintained.

Any property owner who requests a postponement by telephone should be advised of the option(s) of submitting a written appeal, or of having a telephone hearing.

Postponements of evening or Saturday hearings are to be scheduled in the office during regular working hours, unless an "open" time is available in the evening or on a Saturday which is preferred by the owner.