Maryland Assessment Procedure Manual

Category:Maryland Tax Court
Category No.:229
Subject:General Information
Subject No.:010
Topic:Preliminary Motions
Topic No.:35
Date Issued:5/1/1991
Revision Date:2/8/1995

Several types of preliminary motions may be submitted by either party.

  • A motion to dismiss, generally offered by the Respondent, may be filed in lieu of an answer. The other party has 30 days in which to respond, after which the Court may grant or deny the motion or set a hearing on the motion. If the motion is granted, the case is dismissed without further consideration. If the motion is not granted, the case proceeds and, if an answer or notice of intention to defend has not been filed it must then be filed.
  • A motion to strike may be filed when the moving party feels that something inappropriate or objectionable has been put into the record.
  • Either party may make a motion for consolidation when pending petitions involve common questions of law or fact. The Court may then order a joint hearing of matters in dispute or order any or all of the cases consolidated for trial. MTC10A. When a subsequent petition involves the same issues as a petition previously filed, the Court can issue a stay to delay or withhold a hearing, in order to abide by the ultimate decision on the prior petition. MTC10B.
  • A request for continuance (postponement of hearing date) may be granted by written Court order only upon written request, which must be served on the opposing side. The request must state the reasons for continuance, and the Court may require documentary proof. MTC08. In certain instances, the Court, in its discretion, shall hold a hearing on the motion.