<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-532" title_number="13" title_name="Procedure" subtitle_number="5" subtitle_name="Appeals and Judicial Procedures Generally">
  <level label="a">
    <level label="1">
      <text>A final order of the Tax Court is subject to judicial review as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article.</text>
    </level>
    <level label="2">
      <text>Any party to the Tax Court proceeding, including a governmental unit, may appeal a final order of the Tax Court to the circuit court.</text>
    </level>
  </level>
  <level label="b">
    <text>When an order of the Tax Court is subject to judicial review, that order is enforceable unless the reviewing court grants a stay upon such condition, security or bond as it deems proper.</text>
  </level>
</section>
