Property owners in this State have the following rights:
    (1)   the right to an assessment notice upon reassessment, as provided in §
8-401 of this article, that clearly explains:
      (i)   the property owner's right to appeal an assessment;
      (ii)   that the determination of value is based upon information contained in
the valuation records of the Department; and
      (iii)   the property owner's right of access to the valuation records of the
Department;
    (2)   the right to obtain, at no charge:
      (i)   a brochure explaining the valuation and assessment process;
      (ii)   the record card and assessment work sheet for the property that is the
subject of an assessment; and
      (iii)   a brochure explaining the record card and assessment work sheet, their
pertinent parts, and an example and definition of commonly used
appraisal terms;
    (3)   the right of access to the property assessment roll;
    (4)   the right to appeal an assessment within 45 days of the notice of
assessment, as provided in § 14-502 of this article, and to assist in
an appeal, to obtain:
      (i)   at no charge, a brochure explaining the assessment appeal process;
      (ii)   at no charge, a copy of the sales analysis for the area in which the
property is located; and
      (iii)   for a reasonable fee, copies of record cards and assessment work sheets
for other similar properties, as provided in § 14-201 of this
article;
    (5)   the right to be provided with an alternate site or an evening or
Saturday assessment appeal hearing, as provided in § 8-412 of this
article;
    (6)   the right to an assessment appeal hearing conducted by telephone, in
accordance with the standards and procedures of the Department;
    (7)   the right to postponement of an assessment appeal hearing one time
without cause at the property owner's request, and additional
postponements only for good cause;
    (8)   during an appeal hearing, the right to a review and explanation by the
assessor of the items and values shown on the assessment work sheet and
record card;
    (9)   after an appeal hearing, the right to:
      (i)   not have an assessment increased during the current 3-year cycle
because of information ascertained at an appeal hearing on residential
property; and
      (ii)   a reinspection of a property, upon request, to review updated
information revealed during an appeal hearing that could result in a
decreased assessment;
    (10)   notwithstanding the failure to file an appeal within 45 days, the right
to require the Department to review and correct any mathematical,
clerical, measurement, or other technical errors used as the basis for
an assessment, as provided in § 8-419 of this article;
    (11)   the right to file a petition for review within any year of the 3-year
assessment cycle, as provided in § 8-415 of this article;
    (12)   the right to the consideration of the facts and reasons stated in a
decision on an appeal from the Property Tax Appeal Board or the
Maryland Tax Court when the assessment of a property is next reviewed,
as provided in § 8-205 of this article;
and
    (13)   the right to be notified of the availability of State property tax
credits, including the homestead property tax credit, the homeowners
property tax credit, and the renters tax
credit.
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