Supervisors of Assessments are charged with the duty to appeal to the
Maryland Tax Court any assessment or ruling which the supervisor shall
consider improper when made by the Property Tax Assessment Appeals Board.
[Tax-Property Article 2-216]
Supervisors, or their designee, should review all rulings of the
Property Tax Assessment Appeals Board and should file a written appeal to
the Maryland Tax Court if in the opinion of the Supervisor, the action of
the Board results in an unreasonable decrease or in an unacceptable level
of uniformity when compared to similar properties of the same class.
Similarly, if new evidence becomes available after an appeal has been
taken by the Supervisor, which indicates that the action of the Board is
in fact proper, then the Supervisor, and only the Supervisor, may withdraw
the appeal in writing. No subordinate is to inform a property owner that
such an appeal will be withdrawn without first conferring with the
Supervisor.