MARYLAND TAX COURT

ORIGIN & FUNCTIONS

The Maryland Tax Court hears appeals from the final decisions of any State or local government agency authorized to make decisions about tax issues (Code Tax-General Article, Title 3 and sec. 13-510; Tax-Property Article, sec. 14-512; Art. 48A, sec. 641). In tax controversies, the Maryland Tax Court is the highest level of administrative review. The Court makes factual determinations and adjudicates disputes about income tax, sales and use tax, and real and personal property assessments. Judges conduct pretrial conferences, try cases, and draft opinions. Appeals of Tax Court decisions may be made to the Circuit Court.

Duties of the Court when they first began in 1878 were assigned to the State Tax Commissioner. By 1914 they had devolved to the State Tax Commission, and in 1959 to the Maryland Tax Court (Chapter 757, Acts of 1959).

The Court consists of five judges appointed by the Governor for six-year terms. One judge must reside on the Eastern Shore, one on the Western Shore, and one in Baltimore City. Two must be residents of the State at large. No more than three may be of the same political party. All must be qualified voters of Maryland. At least two must be members of the Maryland Bar; the Governor names one of these Chief Judge (Code Tax-General Article, sec. 3-106).

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