§ 13-501

# (a)

In this subtitle the following words have the meanings indicated.

# (b)

“Tax Court” means the Maryland Tax Court.

# (c)

# (1)

“Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court.

# (2)

“Tax determining agency” includes a property tax assessment appeal board.