In tax controversies, the Maryland Tax Court is the highest level of administrative review. The Court makes factual determinations and adjudicates disputes about income tax, sales and use tax, and real and personal property assessments. Judges conduct pretrial conferences, try cases, and draft opinions. Appeals of Tax Court decisions may be made to the Circuit Court.
301 West Preston St., Baltimore, Maryland, November 2003. Photo by Diane F. Evartt.
The Court consists of five judges appointed by the Governor for six-year terms. One judge must reside on the Eastern Shore, one on the Western Shore, and one in Baltimore City. Two must be residents of the State at large. All must be qualified voters of Maryland, but no more than three may be of the same political party. At least two must be members of the Maryland Bar; the Governor names one of these Chief Judge (Code Tax-General Article, sec. 3-106).
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