Maryland Code § TP-2-204

Section TP-2-204
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(a) The Director may order a revaluation of any real property if, based on
consideration and evaluation of a review of a real property valuation on which the
existing assessment is based, it appears that the existing valuation of the real
property is erroneous because it differs significantly from valuations on comparable
properties.
(b) Before ordering a revaluation of real property under this section, the
Director shall consult with the governing body of the county or property tax
assessment appeal board of the county in which the real property is located.

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