Partnertax.ai
Start free trial →

Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 3-103

§ 3-103

Official textmgaleg.maryland.gov

# (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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. gtg-2-605 · § 2-605
  2. gtg-2-606 · § 2-606
  3. gtg-2-607 · § 2-607
  4. gtg-2-608 · § 2-608
  5. gtg-2-609 · § 2-609
  6. gtg-2-610 · § 2-610
  7. gtg-2-611 · § 2-611
  8. gtg-2-613.1 · § 2-613.1
  9. gtg-2-613 · § 2-613
  10. gtg-2-614.1 · § 2-614.1
  11. gtg-2-614 · § 2-614
  12. gtg-2-615 · § 2-615
  13. gtg-2-701 · § 2-701
  14. gtg-2-702 · § 2-702
  15. gtg-2-801 · § 2-801
  16. gtg-2-802 · § 2-802
  17. gtg-2-901 · § 2-901
  18. gtg-2-902 · § 2-902
  19. gtg-3-101 · § 3-101
  20. gtg-3-102 · § 3-102
  21. gtg-3-103 · § 3-103
  22. gtg-3-104 · § 3-104
  23. gtg-3-105 · § 3-105
  24. gtg-3-106 · § 3-106
  25. gtg-3-107 · § 3-107
  26. gtg-3-108 · § 3-108
  27. gtg-3-109 · § 3-109
  28. gtg-3-110 · § 3-110
  29. gtg-3-111 · § 3-111
  30. gtg-3-112 · § 3-112
  31. gtg-3-113 · § 3-113
  32. gtg-4-101 · § 4-101
  33. gtg-4-102 · § 4-102
  34. gtg-4-103 · § 4-103
  35. gtg-4-104 · § 4-104
  36. gtg-4-105 · § 4-105
  37. gtg-4-201 · § 4-201
  38. gtg-4-202 · § 4-202
  39. gtg-4-301 · § 4-301
  40. gtg-5-101 · § 5-101
Full table of contents →