<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="3-103" title_number="3" title_name="Maryland Tax Court" subtitle_number="1">
  <level label="a">
    <text>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:</text>
    <level label="1">
      <text>the valuation, assessment, or classification of property;</text>
    </level>
    <level label="2">
      <text>the imposition of a tax;</text>
    </level>
    <level label="3">
      <text>the determination of a claim for refund;</text>
    </level>
    <level label="4">
      <text>the application for an abatement, reduction, or revision of any assessment or tax; or</text>
    </level>
    <level label="5">
      <text>the application for an exemption from any assessment or tax.</text>
    </level>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
</section>
