Maryland Code, TAX – GENERAL 13-527
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Terms Used In Maryland Code, TAX - GENERAL 13-527
- 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) 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 copy of the examiner’s recommended decision.