Ch. 2

LAWS OF MARYLAND

(B)  JUDGE.

"JUDGE" MEANS AN INDIVIDUAL WHO SERVES ON THE TAX COURT.

REVISOR'S NOTE: This subsection is new language added to
provide a definition to distinguish the administrative
judges in this title from the judges in the Judicial
Branch of the State government.

Defined term: "Tax Court" § 3-101

(C)  TAX COURT.

"TAX COURT" MEANS THE MARYLAND TAX COURT.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the longer term "Maryland Tax
Court".

3-102. ESTABLISHED.

THERE IS A MARYLAND TAX COURT, WHICH IS AN INDEPENDENT
ADMINISTRATIVE UNIT OF THE STATE GOVERNMENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 224 and the introductory language of
former Art. 41, § 10-502, as that language related to
the Tax Court.

The reference to an "independent administrative unit
of the State government" is substituted for the former
references to an administrative "body" and a "separate
department ... consisting] of the following
subdivisions, which shall be independent of each
other", for clarity and brevity.

The former reference to the "powers and duties in this
article specified" is deleted as surplusage.

The introductory language of former Art. 41, § 10-502,
as it related to the Department of Assessments and
Taxation, is codified in TP § 2-101.

As to the Department of Assessments and Taxation, see
Title 2 of the Tax - Property Article.

3-103. JURISDICTION.

(A) IN GENERAL.

THE TAX COURT HAS JURISDICTION TO HEAR APPEALS FROM THE

FINAL DECISION, FINAL DETERMINATION, OR FINAL ORDER OF A PROPERTY

TAX ASSESSMENT APPEAL BOARD OR ANY OTHER UNIT OF THE STATE

GOVERNMENT OR OF A POLITICAL SUBDIVISION OF THE STATE THAT IS

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