Maryland Code § TG-13-516

Section TG-13-516
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(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.

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