WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(3) MAY ASK THE DEPARTMENT TO PERFORM ADMINISTRATIVE
DUTIES FOR THE TAX COURT.

(B) RULES OF PROCEDURE.

SUBJECT TO § 3-103 OF THIS TITLE, TITLE 13 OF THIS ARTICLE,
AND § 14-512 OF THE TAX - PROPERTY ARTICLE, THE TAX COURT MAY
ADOPT REASONABLE RULES OF PROCEDURE IN ACCORDANCE WITH THE
PROVISIONS FOR ADOPTING REGULATIONS UNDER TITLE 10, SUBTITLE 1,
PARTS I THROUGH III, V, AND VI OF THE STATE GOVERNMENT ARTICLE.

REVISOR'S NOTE: Subsection (a)(1) and (2) of this section
is new language derived without substantive change
from the first clause of the first sentence of former
Art. 81, § 227, the third sentence of § 228(a), as
that sentence related to passing orders, and the third
sentence and, as it related to seal and certification
requirements, the fourth sentence of § 229(i).

Subsection (a)(3) of this section is new language
added to state expressly that the Tax Court may ask
for assistance from the Department. Subsection (a)(3)
of this section is based on the second sentence of
former Art. 41, § 10-502(2) -- now TP § 2-206 -- which
required the Department to perform duties as
requested.

Subsection (b) of this section is new language derived
without substantive change from the first sentence
and, except for the inference of validity as to rules
of procedure adopted before June 30, 1980, the second
sentence of former Art. 81, § 229(b). It is revised
as a general power to adopt rules of procedure rather
than repeating, in this and other sections of this
article, the former various and more specific
instances when rules of procedure may be adopted.
Thus, in subsection (b) of this section, the former
reference to rules of procedure "relating to
pleadings, notices, hearings, and arguments" is
deleted.

The introductory language of subsection (a) of this
section, "[i]n addition to the powers and duties set
forth elsewhere in this title and in Title 13,
Subtitle 5 of this article", is added to clarify that
the enumerated powers and duties are not exclusive.

In subsection (a)(1) of this section, the former word
"judgment" is deleted as misleading since an
administrative unit such as the Tax Court passes an
order while a constitutional court may pass an "order"
and enter a "judgment".

As to subsection (b) of this section, since the Tax
Court is not a judicial or legislative unit, the

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