Code of Maryland Regulations
Title 14 - INDEPENDENT AGENCIES
Subtitle 12 - TAX COURT
Chapter 14.12.01 - Rules of Procedure
Section 14.12.01.02 - Responsive Pleading-Form and Content-30 Days
Current through Register Vol. 51, No. 6, March 22, 2024
A. Respondent shall, within thirty (30) days after being served by mail or otherwise with a copy of a formal Petition of Appeal by the Clerk, file with the Court an Answer, Motion to Dismiss, Notice of Intention to Defend, or other pleading. In the event that the Respondent's first pleading is other than an Answer, or Notice of Intention to defend, the Court shall, in its order ruling on such other pleading, specify the time within which an Answer shall be filed.
B. An Answer shall be divided into paragraphs which shall be separately numbered, and insofar as possible, each paragraph shall contain a separate and distinct averment or denial. An Answer shall specifically admit, deny or explain the facts alleged by the Petitioner, unless the Respondent is without knowledge thereof, in which event it shall be so stated; and such statement shall operate as a denial. All the material allegations in the Petition of Appeal shall be answered. The proceeding shall be deemed at issue when an Answer has been filed.
C. A Notice of Intention to Defend shall notify the Court of the Respondent's intention to defend this assessment appealed. This pleading may only be filed in response to a Petition of Appeal which concerns the assessment of real property. The proceeding shall be deemed at issue when such Notice has been filed.
D. Prior to filing, or concurrently therewith, a copy of the Answer or other pleading shall be served by mail or otherwise on the opposing side and the Answer or other pleading shall contain a statement that the copy of said Answer or other pleading has been mailed to or otherwise served on the opposing side.
E. One complete, accurately conformed copy of each pleading shall be filed with the signed original.
F. All Motions filed with the Clerk in any proceeding, shall be considered by the Court Ex Parte unless a hearing is requested in the Motion, or in an Answer thereto. The Court may in its discretion, require a hearing on any Motion.
G. Should a hearing on a Motion be requested by a party or required by the Court, each side shall be limited to fifteen (15) minutes of argument unless the Court is notified in writing ten (10) days prior to the scheduled hearing that additional time is necessary.
