Tax law — Property Tax Assessment — Timeliness of appeal
Stephen F. Rogers and Jennifer Rogers, appellants, own seven residential properties in Maryland. On December 23, 2015, the Property Tax Assessment Appeals Board for Anne Arundel County (PTAAB), issued orders affirming the real property tax assessments of five of those properties and reducing the real property tax assessments of the other two properties. The Rogers appealed those orders to the Maryland Tax Court, which dismissed the appeal as having been untimely filed. After the Circuit Court for Anne Arundel County affirmed the decision of the Tax Court, the Rogers filed this appeal raising eight issues that reduce to one: whether the Tax Court erred in dismissing their appeal as untimely.