Pursuant to the provisions of Tax General Article Title 13-532 any party may appeal from the final order of the Maryland Tax Court to the Circuit Court of any county or to the Baltimore City Court and thereafter to the Court of Appeals. Relatively few cases are heard by these judicial courts; nevertheless, the Supervisors and Assessors are to view any appeal to the Maryland Tax Court as being subject to review by the Court of Appeals. Therefore, it is essential that the testimony of the Assessor be full and complete so that the record, which may be submitted to the higher courts, will contain the best possible testimony in support of the assessment. In any case, a person testifying in the matter should have visited the property and be fully familiar with all of the factors affecting the value. 1/

1/ Directive - 3/23/72