The General Regulations for the Property Tax Assessment Appeals
Boards are contained in Title14 Subtitle 10 of the Code of Maryland
Regulations (comar/comarhtml). The links below connect to Comar
Online.
Adopted pursuant to Article 81,
Section 224A
Effective August 25, 1978
Last amended: August 1, 2001
The Property Tax Assessment Appeals Boards
is an independent agency and not part of the State Department of
Assessments and Taxation. The Boards are composed of citizens from
each county that are recommended by local government and appointed
by the Governor.