# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 5. Appeals and Judicial Procedures Generally

#### Section 13-501

(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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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)