Maryland
Assessment

Procedures
Manual

CATEGORY:

APPEALS

255

SUBJECT:

Maryland Tax Court

140

TOPIC:

Request for Extension

010

Date Issued
12 /1/05

Revision #

 

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
 

 

Section 14-512(f)(5) of the Tax-Property Article requires that the Maryland Tax Court must hear and determine all appeals within 120 days from the date the appeal is entered. The Court may grant an extension of the 120 day timeframe at the request of either party to the appeal. The Court may grant the requested extension if it deems the request to be valid. All requests for extension will be handled through the Department’s Office of the Attorney General (OAG).

For commercial real property cases, MTC normally sets a date for the pretrial and for the trial soon after the case has been filed. A request for an extension of the trial date should be sent to the OAG as soon as the conflict is recognized with an indication that the request has been approved by the Supervisor.

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