Maryland Tax - General Section 13-501

      (a)      In this subtitle the following words have the meanings indicated.

      (b)      "Tax Court" means the Maryland Tax Court.

      (c)      (1)      "Tax determining agency" means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court.

            (2)      "Tax determining agency" includes a property tax assessment appeal board.