WILLIAM DONALD SCHAEFER, Governor

Ch. 2

final determination of the tax determining agency.

Thus, the words "all available" are added to clarify

that the appeal procedures vary depending on the
matter that is subject to the appeal.

The defined term "tax determining agency" is
substituted for the former reference to "assessing or
taxing authority, including the property tax
assessment appeal board in the county or city where
the property is located", for clarity and brevity.

The second sentence of former Art. 81, § 230, which
made this section applicable to "ordinary and special
taxes", is deleted as unnecessary since the revised
section applies to any matter within the jurisdiction
of the Tax Court.

As to other provisions relating to Tax Court appeals
procedures, see TP § 14-512 and § 3-103(b) of this
article.

Defined terms: "Person" § 1-101

"Tax Court" § 13-501

"Tax determining agency" § 13-501

13-515. REPRESENTATION OF PARTIES.

(A)  INDIVIDUAL ON OWN BEHALF.

AN INDIVIDUAL MAY APPEAR BEFORE THE TAX COURT WITHOUT A
LAWYER.

(B)  PARTNERSHIPS AND CORPORATIONS.

THE FOLLOWING INDIVIDUALS MAY REPRESENT THE PERSONS
INDICATED WITHOUT A LAWYER BEFORE THE TAX COURT:

(1)  A PARTNER FOR THE PARTNERSHIP; AND

(2)  A CORPORATE OFFICER FOR THE CORPORATION.

(C)  LAWYERS.

ANY PERSON OR GOVERNMENTAL UNIT MAY BE REPRESENTED BEFORE
THE TAX COURT BY A LAWYER WHO IS ADMITTED TO PRACTICE LAW IN THE
STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
229(d).

In subsection (b)(1) of this section, the word
"partner" is substituted for the former, less
explicit, reference to a "member" of a partnership,
for clarity.

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