Section 3-107 - Quorum for business; concurrence on appeals.
§ 3-107. Quorum for business; concurrence on appeals.
(a) In general.- 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.
(b) Decisions.- The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.
(c) Hearings and decisions by single judge.- 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.
[An. Code 1957, art. 81, § 228; 1988, ch. 2, § 1.]