Maryland Code, TAX – GENERAL 13-529
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Terms Used In Maryland Code, TAX - GENERAL 13-529
- 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.
(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; and
(2) the tax determining agency from which the appeal is taken.