# Tax - Property (GTP)

## Title 3. Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards

### Subtitle 1

#### Section 3-105

(a) Two members of a board are a quorum to do business.

(b)

  (1) The board shall issue an order that sets forth its determination of any matter brought before it. Two members of a board shall sign the order.

  (2) The order shall be filed with the clerk of the board.

(c) Each member of a board is entitled to:

  (1) compensation at an hourly rate as provided in the State budget; and

  (2) reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.

(d) With the approval of the Administrator, each board may employ a staff in accordance with the State budget.

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