Ch. 2

LAWS OF MARYLAND

A SUBMISSION UNDER THIS SECTION SHALL BE FILED IN THE
CIRCUIT COURT FOR THE COUNTY WHERE THE TAXPAYER RESIDES OR DOES
BUSINESS.

(C) VALUATION ISSUE NOT ALLOWED.

AN ISSUE OF FACT AS TO THE VALUATION OF PROPERTY MAY NOT BE
SUBMITTED UNDER THIS SECTION.

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

In subsection (a) of this section, the former phrase
"in its discretion" is deleted in light of the broad
word "may". This deletion is not intended to change
the effect of Allnutt v. Comptroller of Treas., 61 Md.
App. 517, 487 A. 2d, 670 (1985), which held that the
Tax Court did not abuse its discretion by denying a
request for a jury trial.

Defined term: "Tax Court" § 13-501

13-527. COPY OF EXAMINER'S RECOMMENDATION.

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.

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

The former clause "[i]f an appeal involves real
property taxes" is deleted as unnecessary in light of
the revision of § 3-lll(b) of this article, which
specifies the type of appeal that an examiner may
hear.

The phrase "to each party" is substituted for the
former phrase "upon request of any party" since the
Tax Court routinely provides parties with a copy of
the recommendation.

Defined term: "Tax Court" § 13-501

13-528. DISPOSITION OF CASES.

(A) POWERS.

(1) THE TAX COURT SHALL HAVE FULL POWER TO HEAR, TRY,
DETERMINE, OR REMAND ANY MATTER BEFORE IT.

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