.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.

B. In all cases of appeal from the Court's final order, the Court shall file and include in the record of the case its findings of fact and conclusions of law on which it based its decision and order.