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Terms Used In Maryland Code, TAX - GENERAL 3-106

  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Oath: A promise to tell the truth.
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
(a) (1) The Tax Court consists of 5 judges appointed by the Governor from the qualified voters of the State.

(2) Of the 5 judges, the Chief Judge and at least 1 other judge shall be members of the Bar of the State.

(3) Of the 5 judges, at least:

(i) 1 shall be a resident of Baltimore City;

(ii) 1 shall be a resident of the Eastern Shore; and

(iii) 1 shall be a resident of the Western Shore.

(b) The Tax Court may not include more than 3 judges from the same political party.

(c) Before taking office, each appointee to the Tax Court shall take the oath required by Article I, § 9 of the Maryland Constitution.

(d) (1) The term of a judge is 6 years and begins on the 1st Monday in June.

(2) The terms of judges are staggered as required by the terms provided for the judges of the Tax Court on January 1, 1989.

(3) At the end of a term, a judge continues to serve until a successor is appointed and qualifies.

(4) A judge who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.

(e) The Governor may remove a judge for incompetence or misconduct.

(f) Each judge is entitled to the salary provided in the State budget.