Maryland Code, TAX – GENERAL 3-111
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Terms Used In Maryland Code, TAX - GENERAL 3-111
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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 submit to the Tax Court a written recommended decision that includes the findings of fact and conclusions of law on which the recommendation is based.