Section 3-102 – Established

    There is a Maryland Tax Court, which is an independent administrative unit of the State government.

Section 3-103 – Jurisdiction

    (a)    The Tax Court has jurisdiction to hear appeals from the final decision, final determination, or final order of a property tax assessment appeal board or any other unit of the State government or of a political subdivision of the State that is authorized to make the final decision or determination or issue the final order […]

Section 3-104 – Place of Hearing

    The Tax Court may sit in Baltimore City or in the county seat of any other county.

Section 3-105 – Miscellaneous Powers and Duties

    (a)    In addition to the powers and duties set forth elsewhere in this title and in Title 13, Subtitle 5 of this article, the Tax Court:         (1)    as to any matter before it, shall pass a written order that is signed by at least 1 of the judges;         (2)    shall have a seal for the certification of copies […]

Section 3-106 – Membership

    (a)    (1)    The Tax Court consists of 5 judges appointed by the Governor from the qualified voters of the State.         (2)    Of the 5 judges, the Chief Judge and at least 1 other judge shall be members of the Bar of the State.         (3)    Of the 5 judges, at least:             (i)    1 shall be a resident of Baltimore City;             (ii)    1 […]

Section 3-107 – Quorum for Business; Concurrence on Appeals

    (a)    Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.     (b)    The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.     (c)    A judge who is a member of the Bar of the […]

Section 3-108 – Chief Judge

    (a)    From among the judges, the Governor shall appoint a Chief Judge.     (b)    An appointment as Chief Judge is effective during the term of the judge who is appointed to the position.

Section 3-109 – Clerk

    (a)    The Tax Court shall appoint a clerk.     (b)    The clerk is entitled to the salary provided in the State budget.     (c)    (1)    The clerk shall have custody of and keep as a public record:             (i)    a docket that is a full and accurate record of all proceedings in the Tax Court; and             (ii)    a file of all the pleadings and […]

Section 3-110 – Deputy Clerk

    (a)    The Tax Court may appoint 1 or more deputy clerks.     (b)    Each deputy clerk is entitled to the salary provided in the State budget.     (c)    A deputy clerk shall perform the duties that the Tax Court assigns, including, in the absence of the clerk, a duty of the clerk.     (d)    A deputy clerk may administer oaths in connection […]

Section 3-111 – Examiners

    (a)    The Tax Court may:         (1)    appoint examiners to hear an appeal on the valuation of real property; and         (2)    arrange for examiners to hear appeals in the counties where the appeals arise, at times and places that promote accessibility to the examiners by the parties to the appeal.     (b)    After a hearing before an examiner, the examiner shall […]

Section 3-112 – Staff

    The Tax Court may employ staff in accordance with the State budget:         (1)    to carry out the provisions of this title and Title 13, Subtitle 5 of this article; and         (2)    to exercise the powers and to carry out the duties otherwise conferred by law on the Tax Court.

Section 3-113 – Offices

    (a)    The principal office of the Tax Court is in Baltimore City, at a location that the Board of Public Works chooses.     (b)    The offices of the Tax Court shall be open for business:         (1)    during the hours that the Governor designates; and         (2)    at any additional time as the Tax Court considers necessary.