2017 Maryland Code
Tax - General
Title 3 - Maryland Tax Court
§ 3-107. Quorum for business; concurrence on appeals

  • (a) In general. -- Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.
  • (b) Decisions. -- The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.
  • (c) Hearings and decisions by single judge. -- A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.
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