Md. Code, Tax - Property § 3–105

(a) Two members of a board are a quorum to do business.

(b) (1) The board shall issue an order that sets forth its determination of any matter brought before it. Two members of a board shall sign the order.

(2) The order shall be filed with the clerk of the board.

(c) Each member of a board is entitled to:

(1) compensation at an hourly rate as provided in the State budget; and

(2) reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.

(d) With the approval of the Administrator, each board may employ a staff in accordance with the State budget.