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MARYLAND STATUTES AND CODES

Section 13-516 - Petition and response.

§ 13-516. Petition and response.
 

(a)  Petition.- To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly: 

(1) the nature of the case; 

(2) the facts on which the appeal is based; and 

(3) each question presented for review by the Tax Court. 

(b)  Response to petition.- An opposing party shall respond in accordance with the rules of procedure of the Tax Court. 
 

[An. Code 1957, art. 81, § 229; 1988, ch. 2, § 1; 1997, ch. 98.] 
 

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