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 13-514 – 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 […]