The Appeal Tax Court was created in 1841 as a result of legislation enacted by the Maryland General Assembly reviving direct taxation for state use. This municipal body which was annually appointed by the Mayor with the approval of the City Council, consisted of the collector and two assessors. The court was authorized to review the assessments, allow transfers of property, correct assessment errors, and make abatements when loss or destruction of property occurred. Its main task was to annually survey the city to discover new property susceptible to taxation.

The form and function of the Appeal Tax Court seems to have remained essentially the same with few minor changes. Between 1861 and 1866 the tasks of the commissioners for opening streets (laying out, opening, extending, widening and straightening streets) were appended to this body. Between 1846 and the late 1870's a Board of Control and Review existed when general reassessments were to be compiled. This body was given all the duties of the Appeal Tax Court review including appeals and the recording of alterations and corrections. However, when the work was completed, records and functions were reassumed by the Court. Commencing in the mid-1870's plats were submitted to the court to enable the examination of building permits. In 1898, under the new municipal charter, the court became a division of the Department of Review and Assessments and Appeals. The Appeal Tax Court finally came to an end in 1947. Its duties were assigned to the Department of Assessments and the Board of Municipal and Zoning Appeals. The Department of Assessments took over the responsibilities of "discovering, assessing and listing all real and personal property" and the Board of Municipal and Zoning Appeals assumed all complaints and appeals regarding assessments.

More detailed information about the functions of the Appeal Tax Court is available in ordinance 1 (1841); ordinance 9 (1844); ordinance 71 (1846); ordinance 4 (1861); article 4, sects. 842-50, Public Local Laws of City of Baltimore, comp. John Prentiss Poe (Annapolis: State of Maryland, 1890); sects. 145-71, 1898 charter; article 4 sects. 146-71, Public Local Laws (City of Baltimore), comp. Horace E. Flack (Baltimore King Bros. Inc. 1938); and article 4, sect. 123, Charter and Public Local Laws of Baltimore City, comp. Horace E. Flack (Baltimore: King Bros. Inc. 1949).

There are a few volumes of records preceding 1841. Although not technically part of the Appeal Tax Court these documents which were similar and few in number have been maintained over the years as part of the series described below.