Section 13-501 - Definitions.
§ 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.]