Maryland Assessment Procedure Manual

Category:Maryland Tax Court
Category No.:229
Subject:General Information
Subject No.:010
Topic:Pre-Trial Conferences & Briefs
Topic No.:45
Date Issued:5/1/1991
Revision Date:2/8/1995

The Court has discretion in any proceeding to direct the parties or their attorneys to attend a Pre-Trial Conference to consider such matters as may aid in the disposition of the case. MTC13. At this meeting, agreements between the parties are sought with respect to providing affidavits, exhibits, lists of witnesses, schedules for depositions, and cutoff dates for discovery. The parties may agree to dates for preparing a stipulation of facts or pre-hearing memoranda. The merits of the case are generally not discussed at these conferences.

A written memorandum (brief) may be submitted to the Court (and served by mail or otherwise on the other party) prior to and/or after the hearing. TG13-518, MTC11A. The Judge(s) conducting the hearing will generally review any briefs received prior to the hearing and set a cutoff date for receiving any post-hearing briefs. In certain cases the Court will make its decision from the bench following the receipt of evidence. In this situation, post trial briefs are not accepted.​