County Executive v. Supervisor of Assessments

This case concerns whether the Maryland Tax Court, an appellate administrative agency, may impose through its statutory rule-making power preconditions, in addition to those specifically provided by legislative enactment, to its acquiring jurisdiction over an appeal. The Montgomery County Council and James P. Gleason, the County Executive, 1 appellants both in this Court and before the Maryland Tax Court, appeal from an order of that agency dismissing their “petition of appeal” for lack of jurisdiction because they, within the applicable statutory time period, failed to name the taxpayer as a…