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2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 5 - Appeals and Judicial Procedures Generally
Part I - Definitions; General Provisions
Section 13-501 - Definitions
Universal Citation: MD. Tax - General Code Ann. § 13-501 (2020)
(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.
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