§ 13-501
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/md/tax-general/13-501A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–501.
(a)In this subtitle the following words have the meanings indicated.
(b)“Tax Court” means the Maryland Tax Court.
(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.