Ch. 2

LAWS OF MARYLAND

accepted designations, such as Eastern Shore, Southern
Counties, Central Counties, Baltimore City, and
Western Counties could be used as long as the counties
included in each category were set forth to avoid
further confusion.

Defined terms: "County" § 1-101
"Judge" § 3-101 "Tax Court" § 3-101

3-107. QUORUM FOR BUSINESS; CONCURRENCE ON APPEALS.

(A) IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (C) OF THIS SECTION, A
MAJORITY OF THE JUDGES THEN SERVING ON THE TAX COURT IS A QUORUM
TO DO BUSINESS.

(B) DECISIONS.

THE CONCURRENCE OF A MAJORITY OF THE JUDGES WHO HEAR AN
APPEAL IS SUFFICIENT TO DECIDE THE APPEAL.

(C) HEARINGS AND DECISIONS BY SINGLE JUDGE.

A JUDGE WHO IS A MEMBER OF THE BAR OF THE STATE MAY HEAR AND
DECIDE AN APPEAL WITHOUT THE PARTICIPATION OF ANY OTHER JUDGE.

REVISOR'S NOTE: Subsections (a) and (c) of this section are
new language derived without substantive change from
former Art. 81, § 228(b) and the first sentence of
(a).

Subsection (b) of this section is new language added
to clarify that the quorum provision of former Art.
81, § 228(a) related only to the number of judges
necessary to conduct a hearing or other business and
that unanimity among those constituting a quorum is
not necessary to render a decision.

In subsection (a) of this section, the reference to "a
majority of the judges then serving" is substituted
for the former reference to "a majority of the members
of the Court", for clarity.

Also in subsection (a) of this section, the former
reference to a quorum for "the performance of any duty
or for the exercise of any power of the Court" is
deleted as included in the reference to "doling]
business".

Defined terms:
"Tax Court" §

"Judge"
3-101

§ 3-101

3-108. CHIEF JUDGE.

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