Md. Code, Tax-Gen. § 13-501
Md. Code, Tax-Gen. § 13-501
Maryland · Maryland Code, Tax - General · Status: effective
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- Citation
- Md. Code, Tax-Gen. § 13-501, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1790331
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Full text
(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.