Sec. 14.12.01.07. Notice of Reliance on Other Properties--Service of List--Ten Days

A. In every case where for the purpose of showing equality or inequality of assessment or for any other relevant purpose, either party proposes to offer evidence concerning any properties (including any properties to be referred to, used or relied upon by an expert witness as a basis for his opinion), other than the property which is the subject of the appeal, as to:

(1) Sales thereof; and/or

(2) Assessment thereon; and/or

(3) Construction costs thereof; and/or

(4) Income therefrom said party shall at least ten (10) days before the date set for hearing, serve by mail or otherwise on the opposing side an itemized list of such other properties, clearly identifying them by their street addresses, if any, or by other means, and giving the name of the owner or reputed owner.

B. If the purpose is to show a sale of any such property, the date of sale and sale price shall be stated.

C. If the purpose is to show the assessment on any such property the amount of the assessment and the year or years in which said assessment was applicable shall be given.

D. If the purpose is to show construction costs, the amount of said costs shall be given and also the year or years in which construction was begun and completed.

E. If the purpose is to show income derived, a detailed statement of the income and expenses shall be given for the year or years in which the said income was received.

F. The notice required by this Rule must be given, even though the same properties were referred to at the hearing before the assessing authority from which the appeal is taken to the Maryland Tax Court.