WILLIAM DONALD SCHAEFER, Governor

Ch. 2

THE TAX COURT MAY APPOINT 1 OR MORE DEPUTY CLERKS.

(B)  SALARY.

EACH DEPUTY CLERK IS ENTITLED TO THE SALARY PROVIDED IN THE
STATE BUDGET.

(C)  DUTIES.

A DEPUTY CLERK SHALL PERFORM THE DUTIES THAT THE TAX COURT
ASSIGNS, INCLUDING, IN THE ABSENCE OF THE CLERK, A DUTY OF THE
CLERK.

(D)  OATHS.

A DEPUTY CLERK MAY ADMINISTER OATHS IN CONNECTION WITH ANY
PROCEEDING IN THE TAX COURT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and third
sentences and, as they related to a deputy clerk, the
second and fourth sentences of former Art. 81, §
225(b).

In subsection (d) of this section, the reference to
administering oaths "in connection with any proceeding
in the Tax Court" is substituted for the former
reference "so far as the exercise of such power is
properly incidental to the performance of ... their
duties or those of the Court", for clarity and
brevity.

Also in subsection (d) of this section, the former
phrase "in all parts of the State" is deleted as
surplusage.

Defined term: "Tax Court" § 3-101

3-111. EXAMINERS.

(A)  IN GENERAL.
THE TAX COURT MAY:

(1)  APPOINT EXAMINERS TO HEAR AN APPEAL ON THE
VALUATION OF REAL PROPERTY; AND

(2)  ARRANGE FOR EXAMINERS TO HEAR APPEALS IN THE
COUNTIES WHERE THE APPEALS ARISE, AT TIMES AND PLACES THAT
PROMOTE ACCESSIBILITY TO THE EXAMINERS BY THE PARTIES TO THE
APPEAL.

(B)  RECOMMENDATIONS OF EXAMINERS.

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