Section 13-501 - Definitions

(a) In this subtitle the following words have the meanings indicated. (b) 'Tax Court' means the Maryland Tax Court. (c) (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.