(a) There is hereby created an appeal tax court to be known as "the appeal tax court for Montgomery County, Maryland."
(b) The appeal tax court for the county, shall consist of three (3) members, to be appointed by the county executive, subject to the confirmation of the county council, one (1) of such members to be designated by the county executive as chairman, subject to the confirmation of the county council.
(c) Each member of the appeal tax court for the county appointed after June 9, 1953 shall be paid for the performance of public duties imposed upon him by virtue of his appointment the sum of twenty dollars ($20.00) for each meeting of the appeal tax court which the member attends in person, but not to exceed twenty dollars ($20.00) for any one (1) day or three thousand dollars ($3,000.00) during any fiscal year; except, that each member of the appeal tax court appointed or re-appointed after May 30, 1960 shall be paid for the performance of public duties imposed upon him by virtue of his appointment the sum of thirty dollars ($30.00) for each meeting of the appeal tax court which the member attends in person, but not to exceed thirty dollars ($30.00) for any one (1) day or three thousand dollars ($3,000.00) during any fiscal year. (Mont. Co. Code 1965, § 84-2; 1971 L.M.C., ch. 15, § 1.)