.06 Board Decision.

A. Within 30 days after the close of the hearing, the board shall send to the petitioner and to the Supervisor a written decision that concisely states its findings and the bases for the findings on the appeal.

B. The decision shall include a statement that advises the petitioner of the right to appeal within 30 days to the Maryland Tax Court.

C. The decision shall be made by affirmative vote of at least two members of the board, including any alternate member, who were present at the hearing.

D. If the board dismisses any appeal according to Regulation .05D(1), above, the board shall send to the petitioner a notice of the dismissal.