# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 5. Appeals and Judicial Procedures Generally

#### Section 13-523

An appeal before the Tax Court shall be heard de novo and conducted in a manner similar to a proceeding in a court of general jurisdiction sitting without a jury.

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