Sec. 14.12.01.11. Conduct of Hearings, Briefs, and Memoranda of Grounds for Decision

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

14.12.01.11

.11 Conduct of Hearings, Briefs, and Memoranda of Grounds for Decision.

A. As provided by Tax-General Article, §13-523, Annotated Code of Maryland, proceedings before the Court shall be de novo, and shall be conducted in a manner similar to the proceedings in the Courts of Equity in this State. Opening statements and closing arguments shall be permitted each party, the Court reserving the right to determine the time limit thereof. Each party shall have the right to introduce testimony, offer exhibits and cross-examine adverse or hostile witnesses. The Court shall not be bound by the technical rules of evidence, but the testimony of witnesses must be responsive to questions asked and must be relevant to the issues of the case. Each party may submit a brief or written memorandum within such time after the hearing as may be determined by the Court. An original of any brief or memorandum, together with a copy for each judge who participated in the hearing, shall be filed with the Clerk, and a copy shall be served by mail, or, with consent, electronically, or otherwise on the opposing side.

B. The Court shall upon motion of any party, made at any time prior to the expiration of the time for appeal, dictate to the court stenographer or reporter, or prepare and file with the clerk a brief statement of the grounds for its decision.