Maryland
Assessment

Procedures
Manual

CATEGORY:

APPEALS

255

SUBJECT:

Supervisor Level

030

TOPIC:

Designated Representative/Agent

050

Date Issued
9/4/79

Revision #6
1/18/05

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 


A property owner may designate a representative, agent or attorney to assist in the appeal of the assessment.

The owner may appear in person with the representative or the representative may appear alone without the owner being present.  In order to preserve the orderly conduct of the appeal hearing, a property owner should be accompanied by not more than one such representative.

The attached form or a similar written authorization may be used by an owner to designate a representative.    However, if the representative files an appeal with the original or a copy of the assessment notice, no designation form is required.

Where a representative has been designated or where the representative has entered the appeal, all further notices regarding the appeal shall only be sent to the representative.  Duplicate notice will not be sent, except in such instances deemed appropriate by the Supervisor of Assessments.






Attachment 1

 

 

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