Section 3-103 - Jurisdiction. - Maryland Statutes

§ 3-103. Jurisdiction.
 

(a)  In general.- 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)  Effect of section.- 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. 
 

[An. Code 1957, art. 41, § 10-502, art. 81, § 229; 1988, ch. 2, § 1.]