4482

LAWS OF MARYLAND

Ch. 820

now serving and the member of said Commission now holding
the designation of chairman, shall terminate and end upon
July 1, 1959, and each member shall be appointed as a judge
of the Maryland Tax Court hereby created, to serve, however,
only for such period of time as is equal to the unexpired
balance of the term for which they, respectively, were
appointed as members of said State Tax Commission. In
addition, the Governor shall appoint one judge for a term
expiring on the first Monday of June in 1960 and one judge
for a term expiring on the first Monday of June in 1962. In
case of any vacancy, the Governor shall appoint a successor
for the unexpired term, subject to the limitations and
qualifications contained in this section. The judges of the
Court shall receive the salaries that are provided in the
annual budget, these salaries to be payable out of the
treasury of the State and be subject to Article 3, § 35 of
the Constitution.

229.

(i) The Court shall hear and determine all appeals
promptly. In proper cases the Court shall file a written
order. Copies of the order shall be certified by the clerk,
under the seal of the Court, to the agency appealed from and
to all parties to the appeal. The order is final and
conclusive, unless an appeal is taken to a circuit court for
a county [or the Baltimore City Court] as hereinafter
provided.

(1) Any party to the proceedings may appeal from the
Court's final order to the circuit court [of] FOR a county
[or to the Baltimore City Court].

(o) In any case, the circuit court for the county [or
the Baltimore City Court] shall determine the matter upon
the record made in the Maryland Tax Court. The circuit court
[or Baltimore City Court] shall affirm the Tax Court order
if it is not erroneous as a matter of law and if it is
supported by substantial evidence appearing in the record.
In other cases, the circuit court [or Baltimore City Court]
may affirm, reverse, remand, or modify the order appealed
from.

(p) Any party to the proceedings may appeal from the
order of the circuit court [or Baltimore City Court] to the
Court of Special Appeals. The appeal shall be taken within
30 days of the final judgment of the lower court.

231.

The clerk shall have power to issue summons as well as
subpoenas duces tecum for witnesses to appear before the
Court to be served by the sheriff or his deputy of the
jurisdiction where the person to be summoned is found, or by
the clerk or deputy clerk of the Court. Upon request of any