§ 13–501
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-501 (2026)
Title 13. Procedure
Subtitle 5. Appeals and Judicial Procedures Generally
§ 13–501LinkCopy Citation
(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.