§ 3-103
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/md/tax-general/3-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§3–103.
(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.