Section 13-501 - Definitions. - Maryland Statutes

§ 13-501. Definitions.
 

(a)  In general.- In this subtitle the following words have the meanings indicated. 

(b)  Tax Court.- "Tax Court" means the Maryland Tax Court. 

(c)  Tax determining agency.-  

(1) "Tax determining agency" means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court. 

(2) "Tax determining agency" includes a property tax assessment appeal board. 
 

[1988, ch. 2, § 1.]