WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(B) BUSINESS HOURS.

THE OFFICES OF THE TAX COURT SHALL BE OPEN FOR BUSINESS:

(1)  DURING THE HOURS THAT THE GOVERNOR DESIGNATES;
AND

(2)  AT ANY ADDITIONAL TIME AS THE TAX COURT CONSIDERS
NECESSARY.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second and third
clauses of the first sentence and the first clause of
the third sentence of former Art. 81, § 227.

In subsection (a) of this section, the former phrase
"from time to time" is deleted as unnecessary in light
of the broad power of the Board of Public Works to
designate the location of State offices. See SF §
12-204(b).

The second sentence of former Art. 81, § 227, which
required that the Tax Court be provided with "all
necessary books ... and incidentals, to be paid for
out of the funds provided for expenses of the Court in
the State budget", is deleted as surplusage.

The second clause of the third sentence of former Art.
81, § 227, which required the Tax Court or clerk to
designate a responsible individual to staff the Tax
Court offices during business hours, is deleted as
surplusage.

Defined term: "Tax Court" § 3-101

GENERAL REVISOR'S NOTE TO TITLE:

The first sentence of former Art. 41, § 10-502(2), enacted
by Ch. 757, Acts of 1959, which abolished the State Tax
Commission and created in its stead the Department of Assessments
and Taxation and the Maryland Tax Court, is transferred to the
Session Laws. That sentence described the powers and duties of
the Department of Assessments and Taxation in terms of those
powers and duties that, before July 1, 1959, had been assigned to
the State Tax Commission and are not quasi-judicial, together
with those powers and duties subsequently conferred by law on the
Department. The Tax - General Article Review Committee doubts
that any of the provisions in that sentence added anything to the
powers and duties that are stated expressly in Title 2 of the Tax
Property Article. However, rather than repeal the first
sentence of former Art. 41, § 10-502(2), the Tax - General
Article Review Committee has elected to transfer the sentence to
the Session Laws to preserve any provision that might add to the
Department's express powers and duties.

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