2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 5 - Appeals and Judicial Procedures Generally
Section 13-528 - Disposition of cases.
§ 13-528. Disposition of cases.
(a) Powers.-
(1) The Tax Court shall have full power to hear, try, determine, or remand any matter before it.
(2) In exercising these powers, the Tax Court may reassess or reclassify, abate, modify, change or alter any valuation, assessment, classification, tax or final order appealed to the Tax Court.
(b) Limitation on powers.- Absent affirmative evidence in support of the relief being sought or an error apparent on the face of the proceeding from which the appeal is taken, the decision, determination, or order from which the appeal is taken shall be affirmed.
[An. Code 1957, art. 81, § 229; 1988, ch. 2, § 1.]
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