Section 13-521 – Depositions
(a) A party may take a deposition in or out of the State in the manner provided by law for taking depositions in a civil case. (b) On request of a party, the Tax Court shall issue a subpoena that requires at a deposition: (1) the appearance of a witness to testify; and (2) the production of any pertinent […]
Section 13-522 – Sanctions for Noncompliance With Directive of Tax Court
(a) If, without reasonable cause, a person fails to obey a subpoena, refuses to be sworn, or refuses to testify, the Tax Court may and, on request of a party, shall apply to a circuit court to issue an order, returnable within 5 days, that directs the person to show cause for the refusal to be […]
Section 13-523 – Conduct of Proceedings
An appeal before the Tax Court shall be heard de novo and conducted in a manner similar to a proceeding in a court of general jurisdiction sitting without a jury.
Section 13-524 – Rules of Evidence
The Tax Court is not bound by the technical rules of evidence.
Section 13-525 – Rulings on Questions of Law
(a) A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal. (b) On a request submitted under subsection (a) of this section, the Tax Court may: (1) issue a ruling on the question of law; (2) modify the question submitted by a party and issue […]
Section 13-526 – Submission of Issues of Fact for Jury Trial
(a) Except as provided in subsection (c) of this section, on the request of a party, the Tax Court may submit an issue of fact to a circuit court for a jury trial. (b) A submission under this section shall be filed in the circuit court for the county where the taxpayer resides or does business. (c) An […]
Section 13-527 – Record of Proceedings; Copy of Examiner’s Recommendation
(a) The Tax Court shall provide: (1) for recording equipment at all hearings; and (2) on request of a party, for the preparation of a copy of the record of the proceedings. (b) If, under § 3-111 of this article, the Tax Court appoints an examiner to hear an appeal, the Tax Court shall provide to each party a […]
Section 13-528 – Disposition of Cases
(a) (1) The Tax Court shall have full power to hear, try, determine, or remand any matter before it. (2) In exercising these powers, the Tax Court may reassess or reclassify, abate, modify, change or alter any valuation, assessment, classification, tax or final order appealed to the Tax Court. (b) Absent affirmative evidence in support of the relief being […]
Section 13-529 – Decision and Order
(a) In each appeal, the Tax Court shall issue a written order that sets forth its decision. (b) Each order of the Tax Court shall be filed with its clerk. (c) The clerk of the Tax Court shall certify the order in an appeal and mail a copy of the certified order to: (1) each party to the appeal; […]
Section 13-532 – Judicial Review
(a) (1) A final order of the Tax Court is subject to judicial review as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article. (2) Any party to the Tax Court proceeding, including a governmental unit, may appeal a final order of the Tax Court to the circuit court. (b) When an order of […]