Duties of the Court when they first began in 1878 were assigned to the State Tax Commissioner. By 1914 they had devolved to the State Tax Commission, and in 1959 to the Maryland Tax Court (Chapter 757, Acts of 1959).
The Court consists of five judges appointed by the Governor for six-year terms. One judge must reside on the Eastern Shore, one on the Western Shore, and one in Baltimore City. Two must be residents of the State at large. No more than three may be of the same political party. All must be qualified voters of Maryland. At least two must be members of the Maryland Bar; the Governor names one of these Chief Judge (Code Tax-General Article, sec. 3-106).
July 18, 2000
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