{"data":{"id":"us-md/md.-code-tax-general-13-523","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–523","heading":"","body":"An appeal before the Tax Court shall be heard de novo and conducted in a manner similar to a proceeding in a court of general jurisdiction sitting without a jury.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-523","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"ecfbb76df89acfa952d7023867033b6b173699e2ebc54ff5a4f8a370c0308f6b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-522","next":"us-md/md.-code-tax-general-13-524"},"notice":"GroundRules: Original legal text. Not legal advice."}