Md. Code, Tax - General § 13-516
Md. Code, Tax - General § 13-516
in effect(a) 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) An opposing party shall respond in accordance with the rules of procedure of the Tax Court.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=13-516&enactments=falseFetched: 10/17/2026