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 […]