{"data":{"id":"us-md/md.-code-tax-general-3-111","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 3–111","heading":"","body":"(a) The Tax Court may:\n(1) appoint examiners to hear an appeal on the valuation of real property; and\n(2) arrange for examiners to hear appeals in the counties where the appeals arise, at times and places that promote accessibility to the examiners by the parties to the appeal.\n(b) After a hearing before an examiner, the examiner shall submit to the Tax Court a written recommended decision that includes the findings of fact and conclusions of law on which the recommendation is based.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=3-111","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b577c5fb68dcd02a58d20ccb42384d9ca7c98d240d65fbac0f63829d4709079e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-3-110","next":"us-md/md.-code-tax-general-3-112"},"notice":"GroundRules: Original legal text. Not legal advice."}