(a) (1) The Tax Court shall have full power to hear, try, determine, or remand any matter before it.
(2) In exercising these powers, the Tax Court may reassess or reclassify, abate, modify, change or alter any valuation, assessment, classification, tax or final order appealed to the Tax Court.
(b) Absent affirmative evidence in support of the relief being sought or an error apparent on the face of the proceeding from which the appeal is taken, the decision, determination, or order from which the appeal is taken shall be affirmed.
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