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§ 3-107. Appeals

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 3. Maryland Tax Court (Refs & Annos)
MD Code, Tax - General, § 3-107
§ 3-107. Appeals
Quorum requirement
(a) 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.
Decisions
(b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.
Hearings and decisions by single judge
(c) 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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 228.
MD Code, Tax - General, § 3-107, MD TAX GENERAL § 3-107
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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