Sec. 14.12.01.01. Petition of Appeal — Form and Content*

48:02 21-010-P/E (REG.-VARIOUS) EMERGENCY ACTION IN EFFECT 12/18/2020-6/11/2021

14.12.01.01

.01 Petition of Appeal - Form and Content*.

FOOTNOTE - *Forms of Petitions will be supplied by the Clerk's office on request.

A. Initiating Appeal.

(1) All proceedings shall be initiated by filing with the Court a Petition of Appeal.

(2) In an appeal by a taxpayer, the Supervisor of Assessments, the State Department of Assessments and Taxation, or other initial assessing or taxing authority, as the case may be, shall be designated as Respondent. In an appeal by an assessing or taxing authority or representative thereof, the taxpayer shall be designated as Respondent.

B. Filing the Petition for Appeal.

(1) Initial Petitions for Appeal shall be transmitted to and received by the Tax Court by United States mail, personal delivery, or courier delivery.

(2) There shall be no fee for filing a Petition in the Court.

C. Contents of Petition.

(1) Each paragraph of the Petition shall be separately numbered.

(2) The Petition shall set forth succinctly the nature of the case, the facts involved, and the question or questions to be reviewed by the Court, as provided by Tax-General Article, §13-516(a), Annotated Code of Maryland. Where applicable, the Petition shall also set forth that the assessment or classification appealed from is illegal, specifying the ground or alleged illegality, or that it is erroneous by reason of overvaluation or undervaluation, or that the assessment is unequal in that it has been made at a higher proportion of value than other property of the same class or the Petition may assign any other errors which exist in the particular case for which an appeal is allowed, and on account of which the Petitioner claims to be injured, as provided by Tax-Property Article, §14-512, Annotated Code of Maryland.

(3) The Petitioner shall include in the Petition:

(a) A telephone number;

(b) An email address or an affirmative statement that this information is unavailable; and

(c) An affirmative statement that the Petitioner consents or declines to consent to electronic delivery of notices and pleadings to the email address provided.

D. One complete, accurately conformed copy of each Petition of Appeal shall be filed with the signed original.

E. A letter or other written communication from the party wishing to appeal or his representative, although not conforming to the provisions of §C, may be considered an informal Petition if it is filed within the statutory time for filing an appeal. In such event the Court by order shall require that a formal Amended Petition of Appeal be filed which complies with the provisions of this Rule, or may require such explanations, amendments and/or additions as may be necessary or desirable, so that the case may be properly tried and determined. If such order is not complied with within the time fixed by the Court in said order, the proceedings may be dismissed on the Court's own motion or on motion of the opposing party.