Maryland Assessment Procedure Manual

Category:	Maryland Tax Court
Category No.:	229
Subject:	General Information
Subject No.:	010
Topic:	Filing an Appeal with the Tax Court
Topic No.:	30
Date Issued:	5/1/1991
Revision Date:	2/8/1995
To appeal to the Tax Court, one must file a written petition that states succinctly the nature of the case, the facts upon which the appeal is based, and each question presented for review. TG13-516. "Filing" means actual delivery to and receipt by Tax Court personnel. Forms for filing an appeal are available from the Tax Court. The petition must be timely; that is, it must be filed within 30 days from the date the previous final decision, determination, order, or assessment was mailed. TG 13-510(a). If the taxpayer has made a claim for a refund and has had no response after 6 months, he may consider the claim to have been disallowed and may appeal the disallowance to the Tax Court. TG 13-510(b). There is no fee for filing a petition. MTC01B. In an appeal by a taxpayer, the taxpayer is designated as Petitioner, and the Supervisor of Assessments, Comptroller, State Department of Assessments and Taxation, or other assessing or taxing authority is designated as Respondent. MTC01A. The Court will accept a letter or other written communication as an informal petition, even if it does not conform with the formal requirements, if it is received within the statutory time for filing an appeal. If a letter is received, the Court will send the taxpayer the appropriate petition form and require that the original and one copy be returned within 30 days. MTCO1D,E. On receipt of a petition, the Clerk issues a subpoena to the Agency from which the appeal is taken and provides the Respondent with a copy of the petition. TG13-520(a), MTCO6. The Respondent then has 30 days to file an answer, notice of intent to defend (used in lieu of an answer for real estate assessments only), motion to dismiss, or other pleading. MTCO2A. If an answer, it must be in the form specified by MTC02B. When an answer or notice of intent to defend is received, the appeal is ready for scheduling. TG13-519. The Clerk should be advised immediately of any scheduling difficulties. The Court may allow an amendment to any pleading or motion. TG13-517. All petitions and pleadings must be signed by the party, or by an attorney representing the party. MTCO3. All pleadings, with the exception of the petition, shall be served on other parties.

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