Maryland Tax - General Section 13-516

      (a)      To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:

            (1)      the nature of the case;

            (2)      the facts on which the appeal is based; and

            (3)      each question presented for review by the Tax Court.

      (b)      An opposing party shall respond in accordance with the rules of procedure of the Tax Court.