Md. Code, Tax-Gen. § 13-501

Current with changes from the 2024 Legislative Session
Section 13-501 - Definitions
(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.

Md. Code, TG § 13-501