Maryland § 8-409
Full text of Maryland Maryland Code § 8-409, with citation guidance and answers to common questions.
§ 8-409.
(a) The notice required by § 8–408 of this subtitle shall be served on the owner or other appropriate person by:
(1) sending a copy of the notice by:
(i) United States mail to the mailing address of the owner; or
(ii) e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail; or
(2) if the owner is a nonresident of the State, or unknown or cannot be found, delivering a copy of the notice to a person in possession of the personal property.
(b) When a notice is sent under this section, the Department or supervisor shall retain a record of the date of sending and the name and address of the person to whom the notice is sent.
(c) If the service under subsection (a) of this section is given to the person charged with paying the property tax, this section is deemed complied with even if that person is accountable to shareholders or other persons.
Frequently Asked Questions About Maryland § 8-409
What does Maryland Code § 8-409 cover?
Section 8-409 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 8-409?
A common citation format is "Maryland Code § 8-409" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 8-409 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.