§ 3-103. Jurisdiction

MD Tax-Gen Code § 3-103 (2019) (N/A)
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(a)    The Tax Court has jurisdiction to hear appeals from the final decision, final determination, or final order of a property tax assessment appeal board or any other unit of the State government or of a political subdivision of the State that is authorized to make the final decision or determination or issue the final order about any tax issue, including:

(1)    the valuation, assessment, or classification of property;

(2)    the imposition of a tax;

(3)    the determination of a claim for refund;

(4)    the application for an abatement, reduction, or revision of any assessment or tax; or

(5)    the application for an exemption from any assessment or tax.

(b)    This section does not affect any requirement that a decision, determination, or order be appealed to another unit of the State government or of a political subdivision of the State before an appeal is taken to the Tax Court.