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14.12.01.00.htm 14.12.01.00. Title 14 INDEPENDENT AGENCIES Subtitle 12 TAX COURT Chapter 01 Rules of Procedure Authority: Article 81, § 229A, Annotated Code of Maryland
14.12.01.01.htm 14.12.01.01. 01 Petition of Appeal-Form and Content* -FOOTNOTE- *Forms of Petitions will be supplied by the Clerk's office on request. -A. All proceedings shall be initiated by filing with the Court a Petition of Appeal. In an appeal by a taxpayer, the Supervisor of Assessments, the State Department of Assessments and Taxation, or other initial assessing or taxing authority, as the case may be, shall be designated as Respondent. In an appeal by an assessing or taxing authority or r
14.12.01.02.htm 14.12.01.02. 02 Responsive Pleading-Form and Content-30 Days.. A. Respondent shall, within thirty (30) days after being served by mail or otherwise with a copy of a formal Petition of Appeal by the Clerk, file with the Court an Answer, Motion to Dismiss, Notice of Intention to Defend, or other pleading. In the event that the Respondent's first pleading is other than an Answer, or Notice of Intention to defend, the Court shall, in its order ruling on such other pleading, specify the t
14.12.01.03.htm 14.12.01.03. 03 Signatures, Captions, etc.. A. Petitions of Appeal, Answers and other pleadings filed with the Court shall be signed by the Petitioner or Respondent, as the case may be, or by an attorney admitted to practice before the Court of Appeals of Maryland representing such Petitioner or Respondent. A pleading by an individual taxpayer shall be signed by the taxpayer himself or by his attorney. A pleading by a partnership shall be signed by the attorney representing the same, or by
14.12.01.04.htm 14.12.01.04. 04 Where and When to File Papers.. Papers in connection with any appeal to this Court shall be mailed or otherwise delivered to the Clerk. *FOOTNOTE- *The Clerk's Office on the thirteenth (13th) floor at 501 St. Paul Street, Baltimore, Maryland 21202 is open daily from 8:30 A.M. to 4:30 P.M. Mondays through Fridays, except for legal holidays. The Clerk's phone number is 383-2110. -
14.12.01.05.htm 14.12.01.05. 05 Joinder of Appeals as to Real Property.. Where two or more real properties are in the same ownership, and within the same taxing jurisdiction, they may be included in a single Petition of Appeal whenever there exists any substantial question of law or fact common to all the properties. The Court, however, may order separate Petitions filed if in the Court's opinion the issues involved may not conveniently be disposed of in the same proceeding. Where properties a
14.12.01.06.htm 14.12.01.06. 06 Docketing-Summons-Copies.. A. Upon receipt of a Petition by the Clerk, the proceeding will be entered upon the docket and will be assigned a number and the parties will be notified thereof. The docket number shall be placed by the parties on all papers thereafter filed in the proceeding and referred to in all correspondence with the Court. Pursuant to Article 81, § 229(e) upon receipt of a Petition, the Clerk shall forthwith issue a summons and subpoena duces tecum to the
14.12.01.07.htm 14.12.01.07. 07 Notice of Reliance on Other Properties-Service of List-Ten Days.. A. In every case where for the purpose of showing equality or inequality of assessment or for any other relevant purpose, either party proposes to offer evidence concerning any properties (including any properties to be referred to, used or relied upon by an expert witness as a basis for his opinion) other than the property which is the subject of the appeal, as to:1) Sales thereof; and/or.
14.12.01.08.htm 14.12.01.08. 08 Continuances.. Once a case has been set down for a hearing, a request for a continuance shall be granted only upon written request and order of Court, except that the Court may, for good cause shown, waive the requirement of a written request and order. The written request shall set forth in detail the reasons for said request, and the Court shall have the right to require such documentary proof of said reasons as it may deem proper. Prior to filing, or concurr
14.12.01.09.htm 14.12.01.09. 09 Summonses and Subpoenas.. A. An original and two signed copies of requests for summonses and/or subpoenas duces tecum shall be delivered to the Clerk at least five (5) working days before the date the case is scheduled for trial. The signature of such request shall be taken as a guarantee of any Sheriff's cost for making service of the summons or subpoena.B. Failure to obey a summons or subpoena of this Court, lawfully issued and served, may subject the person guilty of such fai
14.12.01.10.htm 14.12.01.10. 10 Consolidation.. A. When Petitions involving a common question of law or fact are pending, the Court, on its own motion, or upon application of any party for good cause shown, may order a joint hearing or trial of any or all of the matters in issue; order any or all of the cases consolidated for trial; and make such orders governing the proceedings as may tend to avoid unnecessary costs or delay.B. When subsequent petitions involve the same issues as a petition previous
14.12.01.11.htm 14.12.01.11. 11 Conduct of Hearings, Briefs, and Memoranda of Grounds for Decision.. A. As provided by Article 81, § 229(c) proceedings before the Court shall be de novo, and shall be conducted in a manner similar to the proceedings in the Courts of Equity in this State. Opening statements and closing arguments shall be permitted each party, the Court reserving the right to determine the time limit thereof. Each party shall have the right to introduce testimony, offer exhibits and
14.12.01.12.htm 14.12.01.12. 12 Computing Time.. In computing any period of time prescribed or allowed by these Rules the day of the act or event after which the designated period of time begins to run is not to be included. The last day of the period so computed is to be included unless: (1) it is a Saturday, Sunday or a legal holiday, in which event the period runs until the end of the next day which is neither a Saturday, Sunday or a holiday; (2) the act to be done is the filing of some pape
14.12.01.13.htm 14.12.01.13. 13 Pretrial Conference.. In any proceeding, the Court may in its discretion direct the parties or their attorneys to appear before it, for a pretrial conference to consider such matters as may aid in the disposition of the case.
14.12.01.14.htm 14.12.01.14. 14 Further Appeals.. A. If any party to a proceeding shall appeal from a final order of this Court to the Circuit Court of any county or to the Baltimore City Court of Baltimore City, such party shall be required to order and furnish the Maryland Tax Court with a transcript of the testimony and shall be charged with the expense of such transcription, unless the parties shall agree upon a statement in lieu of record as provided by Rule B7 of the Maryland Rules of Procedure.
14.12.01.15.htm 14.12.01.15. 15 Hearing Examiners.. A. The Court may assign all cases involving the assessment of Real Property to a Hearing Examiner.. B. The Hearing Examiners shall hear the evidence presented and promptly thereafter provide the Clerk with a written recommendation.C. Copies of the recommendation shall be sent by mail to all parties of record, before submission to the Court. Within 15 days of the date of mailing, a party may file Exceptions with the Clerk, with a copy to be served by ma
14.12.01.9999.htm 14.12.01.9999. Administrative History Effective date: July 1, 1977 (4:16 Md. R. 1247) Regulation .15 effective July 13, 1977; amended effective January 27, 1986 (13:2 Md. R. 139)
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