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. Duties of the Court when they first began in 1878 were assigned to the State Tax Commissioner. 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.