(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.
Structure Maryland Statutes
Subtitle 5 - Appeals and Judicial Procedures Generally
Part IV - Tax Court Appeal Procedures
Section 13-514 - Exhaustion of Remedies
Section 13-515 - Representation of Parties
Section 13-516 - Petition and Response
Section 13-518 - Briefs and Memoranda
Section 13-519 - Prompt Hearing
Section 13-520 - Subpoenas for Hearings
Section 13-522 - Sanctions for Noncompliance With Directive of Tax Court
Section 13-523 - Conduct of Proceedings
Section 13-524 - Rules of Evidence
Section 13-525 - Rulings on Questions of Law
Section 13-526 - Submission of Issues of Fact for Jury Trial
Section 13-527 - Record of Proceedings; Copy of Examiner's Recommendation