Supervisors of Assessments are charged with the duty to appeal to the Maryland Tax Court any assessment or ruling which the supervisor shall consider improper when made by the Property Tax Assessment Appeals Board. [Tax-Property Article 2-216]

Supervisors, or their designee, should review all rulings of the Property Tax Assessment Appeals Board and should file a written appeal to the Maryland Tax Court if in the opinion of the Supervisor, the action of the Board results in an unreasonable decrease or in an unacceptable level of uniformity when compared to similar properties of the same class.

Similarly, if new evidence becomes available after an appeal has been taken by the Supervisor, which indicates that the action of the Board is in fact proper, then the Supervisor, and only the Supervisor, may withdraw the appeal in writing. No subordinate is to inform a property owner that such an appeal will be withdrawn without first conferring with the Supervisor.​