WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(2) IN EXERCISING THESE POWERS, THE TAX COURT MAY
REASSESS OR RECLASSIFY, ABATE, MODIFY, CHANGE OR ALTER ANY
VALUATION, ASSESSMENT, CLASSIFICATION, TAX OR FINAL ORDER
APPEALED TO THE TAX COURT.

(B) LIMITATION ON POWERS.

ABSENT AFFIRMATIVE EVIDENCE IN SUPPORT OF THE RELIEF BEING
SOUGHT OR AN ERROR APPARENT ON THE FACE OF THE PROCEEDING FROM
WHICH THE APPEAL IS TAKEN, THE DECISION, DETERMINATION, OR ORDER
FROM WHICH THE APPEAL IS TAKEN SHALL BE AFFIRMED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
229(h) and, as it related to power to determine and
remand, the first clause of the first sentence of (f).

In subsection (b) of this section, the words
"decision" and "determination" are added to the
reference to the "order" for conformity to the
references in § 3-103 of this article.

Defined terms: "Tax Court" § 13-501
"Tax determining agency" § 13-501

13-529. DECISION AND ORDER.

(A)  WRITTEN ORDER.

IN EACH APPEAL, THE TAX COURT SHALL ISSUE A WRITTEN ORDER
THAT SETS FORTH ITS DECISION.

(B)  FILING REQUIRED.

EACH ORDER OF THE TAX COURT SHALL BE FILED WITH ITS CLERK.

(C)  CERTIFICATION AND MAILING OF ORDER.

THE CLERK OF THE TAX COURT SHALL CERTIFY THE ORDER IN AN
APPEAL AND MAIL A COPY OF THE CERTIFIED ORDER TO:

(1)  EACH PARTY TO THE APPEAL; AND

(2)  THE TAX DETERMINING AGENCY FROM WHICH THE APPEAL
IS TAKEN.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third sentence of
former Art. 81, § 228(a), as that sentence related to
the form required for the Tax Court's decisions, and
the third sentence and, as it related to the
distribution of the order, the fourth sentence of §
229(i).

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