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Statutes Text

Article - Tax - General




§13–828.

    (a)    If, within 5 days after the date on which the notice to post security is mailed to a person, the person submits to the tax collector a written request for a hearing, the tax collector shall:

        (1)    hold the hearing; and

        (2)    at the hearing, make a final determination of the necessity for, propriety of, and amount of the security.

    (b)    The tax collector shall mail the person a notice of the final determination.



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