§ 3–103
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 3-103 (2026)
Title 3. Maryland Tax Court
Subtitle 1
§ 3–103LinkCopy Citation
(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.