Code of Maryland Regulations
Title 14 - INDEPENDENT AGENCIES
Subtitle 12 - TAX COURT
Chapter 14.12.01 - Rules of Procedure
Section 14.12.01.15 - Hearing Examiners

A. The Court may assign all cases involving the assessment of Real Property to a Hearing Examiner.

B. The Hearing Examiners shall hear the evidence presented and promptly thereafter provide the Clerk with a written recommendation.

C. Copies of the recommendation shall be sent by mail to all parties of record, before submission to the Court. Within 15 days of the date of mailing, a party may file Exceptions with the Clerk, with a copy to be served by mail or otherwise on the opposing side, or sides, concurrently. Within that period or within 15 days after service (date of mailing plus 3 days) of the first Exceptions, whichever is later, any other party may file an Exception or Response. An Exception or Response is to be in writing and is to set forth the asserted error with particularity. Any matter not specifically set forth in the Exceptions is waived unless the Court finds that justice requires otherwise. The Court may not consider the Exceptions filed by any party who fails to comply with any of the above procedures.

D. The recommendation will be submitted to the Court after the time period allowed for the filing of Exceptions in § C of this regulation. The Court, in its discretion, may require a hearing.

E. The Court shall either adopt, modify or reject the recommendation.