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§ 13-528. Disposition of cases

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 5. Appeals and Judicial Procedures Generally (Refs & Annos)
Part IV. Tax Court Appeal Procedures (Refs & Annos)
MD Code, Tax - General, § 13-528
§ 13-528. Disposition of cases
Currentness
Powers of Tax Court
(a)(1) The Tax Court shall have full power to hear, try, determine, or remand any matter before it.
(2) In exercising these powers, the Tax Court may reassess or reclassify, abate, modify, change or alter any valuation, assessment, classification, tax or final order appealed to the Tax Court.
Appeals
(b) Absent affirmative evidence in support of the relief being sought or an error apparent on the face of the proceeding from which the appeal is taken, the decision, determination, or order from which the appeal is taken shall be affirmed.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 229.
MD Code, Tax - General, § 13-528, MD TAX GENERAL § 13-528
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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