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. All must be qualified voters of Maryland, but no more than three may be of the same political party. 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).
EXAMPLES OF WORK
The Maryland Tax Court hears appeals from the final decisions of State or local taxing authorities, including decisions of the Comptroller of Maryland, Property Tax Assessment Appeals Boards, and local collectors (Code Tax-General Article, Title 3 and sec. 13-510; Tax-Property Article, sec. 14-512; Art. 48A, sec. 641). In tax controversies, the Maryland Tax Court is the highest level of administrative review. The Court makes factual determinations and adjudicates disputes about income tax, sales and use tax, and real and personal property assessments. Judges conduct pretrial conferences, try cases, and draft opinions. Appeals of Tax Court decisions may be made to the Circuit Court.
Specific educational and experience requirements are set by the agency based on the essential job functions assigned to the position.
A Class Description provides information about the Nature of Work, Examples of Work and General Requirements for a classification in the Management Service or a classification in the Skilled or Professional Service in which all positions have been designated Special Appointments. Required Knowledge, Skills, and Abilities; Minimum Education and Experience Requirements; Special Requirements; and recruitment and testing procedures are set by the using agency. Class descriptions broadly define groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.