1. (a) In this subtitle the following words have the meanings indicated.
2. (b) “Tax Court” means the Maryland Tax Court.

3. (c)

   1. (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. (2) “Tax determining agency” includes a property tax assessment appeal board.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.