Section 13-514 – Exhaustion of Remedies

    Unless a person has exhausted all available administrative remedies before the appropriate tax determining agency, the person may not appeal to the Tax Court.

Section 13-515 – Representation of Parties

    (a)    An individual may appear before the Tax Court without a lawyer.     (b)    The following individuals may represent the persons indicated without a lawyer before the Tax Court:         (1)    a partner for the partnership; and         (2)    a corporate officer for the corporation.     (c)    Any person or governmental unit may be represented before the Tax Court by a lawyer who is […]

Section 13-516 – Petition and Response

    (a)    To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:         (1)    the nature of the case;         (2)    the facts on which the appeal is based; and         (3)    each question presented for review by the Tax Court.     (b)    An opposing party shall respond in accordance with the […]

Section 13-517 – Amendments

    The Tax Court may require or, on request of a party, allow an amendment to a pleading or motion.

Section 13-518 – Briefs and Memoranda

    The Tax Court may require or, on request of a party, allow a party to file a brief or memorandum.

Section 13-519 – Prompt Hearing

    The Tax Court shall hear and determine appeals promptly.

Section 13-520 – Subpoenas for Hearings

    (a)    On receipt of a petition, the clerk of the Tax Court immediately shall issue a subpoena that requires the appropriate tax determining agency to produce at a hearing before the Tax Court:         (1)    the record of the proceeding from which the appeal is taken or a certified copy of the record; and         (2)    any map, plat, or […]

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; […]