WILLIAM DONALD SCHAEFER, Governor

Ch. 2

SECTION 6. AND BE IT FURTHER ENACTED, That Sections
5-601(c) and 11-109 of the Estates and Trusts Article of the
Annotated Code of Maryland be repealed.

SECTION 7. AND BE IT FURTHER ENACTED, That Section 10-502
of Article 41 - Governor - Executive and Administrative
Departments and Section 247A of Article 81 - Revenue and Taxes of
the Annotated Code of Maryland, be repealed and reenacted, with
amendments, and transferred to the Session Laws to read as
follows:

1.  [10-502.]

(A)  The Maryland Tax Court and State Department of
Assessments and Taxation, constituted and organized as provided
by law, shall be a separate department of the State government,
and consist of the following subdivisions, which shall be
independent of each other:

(1)  On and after July 1, 1959, the Maryland Tax Court
shall have jurisdiction to hear appeals from the decision,
determination, or order of any final assessing or taxing
authority of the State, or of any agency, department, or
political subdivision thereof, with respect to the . valuation,
assessment, or classification of property, or the levy of a tax,
or with respect to the application for an abatement or reduction
of any assessment, or tax, or exemption therefrom[.]; AND

(2)  From and after July 1, 1959, all the
administrative, but not the quasi-judicial, rights, powers,
duties, obligations and functions heretofore conferred upon or
exercised by the State Tax Commission shall be transferred to and
thereafter be exercised and performed by the State Department of
Assessments and Taxation, which shall also have, exercise and
perform such other rights, powers, duties, obligations and
functions as may now or hereafter be conferred by law. Upon
request the State Department of Assessments and Taxation shall
perform administrative duties for the Maryland Tax Court.

(B)  THE COURT MAY, SUBJECT TO THE PROVISIONS OF THIS
ARTICLE, ADOPT REASONABLE RULES OF PROCEDURE RELATING TO
PLEADINGS, NOTICES, HEARINGS AND ARGUMENTS. AFTER JUNE 30, 1980,
THE COURT MAY NOT ADOPT ANY NEW RULES OF PROCEDURE, EXCEPT IN
COMPLIANCE WITH THE REQUIREMENTS OF THE ADMINISTRATIVE PROCEDURE
ACT.

REVISOR'S NOTE: Subsection (a) of this section formerly
appeared as Art. 41, § 10-502.

Subsection (b) of this section repeats the provisions
of former Art. 81, § 229(b), to preserve the status
quo as to rules adopted on or before June 30, 1980.

2.  [ 247A.]

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