Ch. 2

LAWS OF MARYLAND

AFTER A HEARING BEFORE AN EXAMINER, THE EXAMINER SHALL
SUBMIT TO THE TAX COURT A WRITTEN RECOMMENDED DECISION THAT
INCLUDES THE FINDINGS OF FACT AND CONCLUSIONS OF LAW ON WHICH THE
RECOMMENDATION IS BASED.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 229A.

The only changes are in style.

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

3-112. STAFF.

THE TAX COURT MAY EMPLOY STAFF IN ACCORDANCE WITH THE STATE
BUDGET:

(1)  TO CARRY OUT THE PROVISIONS OF THIS TITLE AND
TITLE 13, SUBTITLE 5 OF THIS ARTICLE; AND

(2)  TO EXERCISE THE POWERS AND TO CARRY OUT THE
DUTIES OTHERWISE CONFERRED BY LAW ON THE TAX COURT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 226.

In the introductory language of this section, the word
"staff" is substituted for the former, specific
references to "clerks, stenographers, typists, and
other employees", for brevity.

Also in the introductory language of this section, the
phrase "in accordance with the State budget" is
substituted for the former language "at such salaries
... provided in the State budget", to reflect that the
State budget may limit, e.g. , the total number of
employees.

Also in the introductory language of this section, the
former clause "as it may deem necessary" is deleted as
surplusage.

In item (2) of this section, the word "otherwise" is
added for clarity.

Defined term: "Tax Court" § 3-101

3-113. OFFICES.

(A) LOCATION OF PRINCIPAL OFFICE.

THE PRINCIPAL OFFICE OF THE TAX COURT IS IN BALTIMORE CITY,
AT A LOCATION THAT THE BOARD OF PUBLIC WORKS CHOOSES.

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