<?xml version='1.0' encoding='utf-8'?>
<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>
