HARRY HUGHES, Governor

3905

Court are continued as the personnel, records, files, furniture,

fixtures, properties, appropriations, credits, assets,

liabilities, and obligations of the Maryland Tax Court under the
laws enacted by this Act.

Task Force to Study the Maryland Tax Court

FOR the purpose of creating a Task Force to Study the Maryland
Tax Court and to determine whether the Maryland Tax Court
should be restructured.

Preamble

WHEREAS, The Maryland Tax Court was created by Chapter 757

of the Laws of Maryland of 1959 as an administrative body to

perform "quasi-judicial" functions previously exercised by the
State Tax Commission; and

WHEREAS, There have been allegations that the Tax Court has
not promptly and timely disposed of the volume of cases before
the court; and

WHEREAS, The number of cases filed before the Tax Court have
increased constantly since the court's inception; and

WHEREAS, An increase in the number of tax cases to be filed
has been anticipated as a result of the constant change in
assessments and revisions of the Tax Code; and

WHEREAS, The issues presented before the Tax Court
consistently have become more complex as a result of the
administrative and code changes that have occurred since its
creation, and members of the public must seek legal assistance in
order to prepare and present their cases to the Court; and

WHEREAS, The Tax Court, as an administrative agency, has
limited powers and responsibilities; now therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That:

a. There is a Task Force to study the Maryland Tax Court.

b. The Task Force shall study whether it would be feasible
to restructure the tax court system by adding or diminishing the
number of part-time judges, by creating full-time judgeships,
imposing additional educational requirements, adding professional
requirements, limiting or adding to the subject matter
jurisdiction of the court, and investigating other alternatives
to improve the effectiveness of the tax court system.

c. The Task Force shall be composed of: