<section article="gtg" article_name="Tax - General" number="3-101" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>In this title the following words have the meanings indicated.</text> </level> <level label="b"> <text>“Judge” means an individual who serves on the Tax Court.</text> </level> <level label="c"> <text>“Tax Court” means the Maryland Tax Court.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-102" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <text>There is a Maryland Tax Court, which is an independent administrative unit of the State government.</text> </section> <section article="gtg" article_name="Tax - General" number="3-103" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>The Tax Court has jurisdiction to hear appeals from the final decision, final determination, or final order of a property tax assessment appeal board or any other unit of the State government or of a political subdivision of the State that is authorized to make the final decision or determination or issue the final order about any tax issue, including:</text> <level label="1"> <text>the valuation, assessment, or classification of property;</text> </level> <level label="2"> <text>the imposition of a tax;</text> </level> <level label="3"> <text>the determination of a claim for refund;</text> </level> <level label="4"> <text>the application for an abatement, reduction, or revision of any assessment or tax; or</text> </level> <level label="5"> <text>the application for an exemption from any assessment or tax.</text> </level> </level> <level label="b"> <text>This section does not affect any requirement that a decision, determination, or order be appealed to another unit of the State government or of a political subdivision of the State before an appeal is taken to the Tax Court.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-104" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <text>The Tax Court may sit in Baltimore City or in the county seat of any other county.</text> </section> <section article="gtg" article_name="Tax - General" number="3-105" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>In addition to the powers and duties set forth elsewhere in this title and in Title 13, Subtitle 5 of this article, the Tax Court:</text> <level label="1"> <text>as to any matter before it, shall pass a written order that is signed by at least 1 of the judges;</text> </level> <level label="2"> <text>shall have a seal for the certification of copies of orders of the Tax Court by the clerk; and</text> </level> <level label="3"> <text>may ask the Department to perform administrative duties for the Tax Court.</text> </level> </level> <level label="b"> <text>Subject to § 3-103 of this title, Title 13 of this article, and § 14-512 of the Tax - Property Article, the Tax Court may adopt reasonable rules of procedure in accordance with the provisions for adopting regulations under Title 10, Subtitle 1, Parts I through III, V, and VI of the State Government Article.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-106" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <level label="1"> <text>The Tax Court consists of 5 judges appointed by the Governor from the qualified voters of the State.</text> </level> <level label="2"> <text>Of the 5 judges, the Chief Judge and at least 1 other judge shall be members of the Bar of the State.</text> </level> <level label="3"> <text>Of the 5 judges, at least:</text> <level label="i"> <text>1 shall be a resident of Baltimore City;</text> </level> <level label="ii"> <text>1 shall be a resident of the Eastern Shore; and</text> </level> <level label="iii"> <text>1 shall be a resident of the Western Shore.</text> </level> </level> </level> <level label="b"> <text>The Tax Court may not include more than 3 judges from the same political party.</text> </level> <level label="c"> <text>Before taking office, each appointee to the Tax Court shall take the oath required by Article I, § 9 of the Maryland Constitution.</text> </level> <level label="d"> <level label="1"> <text>The term of a judge is 6 years and begins on the 1st Monday in June.</text> </level> <level label="2"> <text>The terms of judges are staggered as required by the terms provided for the judges of the Tax Court on January 1, 1989.</text> </level> <level label="3"> <text>At the end of a term, a judge continues to serve until a successor is appointed and qualifies.</text> </level> <level label="4"> <text>A judge who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.</text> </level> </level> <level label="e"> <text>The Governor may remove a judge for incompetence or misconduct.</text> </level> <level label="f"> <text>Each judge is entitled to the salary provided in the State budget.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-107" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.</text> </level> <level label="b"> <text>The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.</text> </level> <level label="c"> <text>A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-108" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>From among the judges, the Governor shall appoint a Chief Judge.</text> </level> <level label="b"> <text>An appointment as Chief Judge is effective during the term of the judge who is appointed to the position.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-109" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>The Tax Court shall appoint a clerk.</text> </level> <level label="b"> <text>The clerk is entitled to the salary provided in the State budget.</text> </level> <level label="c"> <level label="1"> <text>The clerk shall have custody of and keep as a public record:</text> <level label="i"> <text>a docket that is a full and accurate record of all proceedings in the Tax Court; and</text> </level> <level label="ii"> <text>a file of all the pleadings and exhibits in all proceedings in the Tax Court.</text> </level> </level> <level label="2"> <text>The clerk shall issue a subpoena as required under §§ 13-520 and 13-521 of this article.</text> </level> <level label="3"> <text>The clerk shall perform other duties that the Tax Court assigns.</text> </level> </level> <level label="d"> <text>The clerk may administer oaths in connection with any proceeding in the Tax Court.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-110" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>The Tax Court may appoint 1 or more deputy clerks.</text> </level> <level label="b"> <text>Each deputy clerk is entitled to the salary provided in the State budget.</text> </level> <level label="c"> <text>A deputy clerk shall perform the duties that the Tax Court assigns, including, in the absence of the clerk, a duty of the clerk.</text> </level> <level label="d"> <text>A deputy clerk may administer oaths in connection with any proceeding in the Tax Court.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-111" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>The Tax Court may:</text> <level label="1"> <text>appoint examiners to hear an appeal on the valuation of real property; and</text> </level> <level label="2"> <text>arrange for examiners to hear appeals in the counties where the appeals arise, at times and places that promote accessibility to the examiners by the parties to the appeal.</text> </level> </level> <level label="b"> <text>After a hearing before an examiner, the examiner shall submit to the Tax Court a written recommended decision that includes the findings of fact and conclusions of law on which the recommendation is based.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-112" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <text>The Tax Court may employ staff in accordance with the State budget:</text> <level label="1"> <text>to carry out the provisions of this title and Title 13, Subtitle 5 of this article; and</text> </level> <level label="2"> <text>to exercise the powers and to carry out the duties otherwise conferred by law on the Tax Court.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="3-113" title_number="3" title_name="Maryland Tax Court" subtitle_number="1"> <level label="a"> <text>The principal office of the Tax Court is in Baltimore City, at a location that the Board of Public Works chooses.</text> </level> <level label="b"> <text>The offices of the Tax Court shall be open for business:</text> <level label="1"> <text>during the hours that the Governor designates; and</text> </level> <level label="2"> <text>at any additional time as the Tax Court considers necessary.</text> </level> </level> </section>