Maryland Code § TG-3-111

Section TG-3-111
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(a) The Tax Court may:
(1) appoint examiners to hear an appeal on the valuation of real
property; and
(2) arrange for examiners to hear appeals in the counties where the
appeals arise, at times and places that promote accessibility to the examiners by the
parties to the appeal.
(b) After a hearing before an examiner, the examiner shall submit to the
Tax Court a written recommended decision that includes the findings of fact and
conclusions of law on which the recommendation is based.

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