MARYLAND TAX COURT

ORIGIN & FUNCTIONS

The Maryland Tax Court hears appeals from the decisions of any State agency or assessing or taxing authority that affect the valuation, assessment, or classification of property, the levy of a tax, or the application for an abatement or reduction of any assessment or tax, or exemption therefrom (Code Tax-General Article, Title 3 and sec. 13-1101; Tax-Property Article, sec. 14-512; Art. 48A, sec. 641). The Court also hears appeals from allowances or disallowances of claims for refunds of taxes, and from cancellations of Motor Vehicle Fuel Dealers licenses (Code Tax-General Article, sec. 13-510; Tax-Property Article, secs. 9-330, 14-512).

Duties of the Court began in 1878, when they were assigned to the State Tax Commissioner. By 1914 they had devolved to the State Tax Commission, and in 1959 to the Maryland Tax Court (Chapter 757, Acts of 1959).

The Court consists of five judges appointed by the Governor for six-year terms. One judge must reside on the Eastern Shore, one on the Western Shore, and one in Baltimore City. Two must be residents of the State at large. No more than three may be of the same political party. All must be taxpayers and qualified voters of Maryland. At least two must be members of the Maryland Bar; the Governor names one of these Chief Judge.

Maryland Manual On-Line