{"data":{"id":"us-md/md.-code-tax-general-3-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 3–103","heading":"","body":"(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:\n(1) the valuation, assessment, or classification of property;\n(2) the imposition of a tax;\n(3) the determination of a claim for refund;\n(4) the application for an abatement, reduction, or revision of any assessment or tax; or\n(5) the application for an exemption from any assessment or tax.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=3-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b64b33d7ca7a79def560249624fbc7a0bf495346092298a1da64e81308f3cf9a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-3-102","next":"us-md/md.-code-tax-general-3-104"},"notice":"GroundRules: Original legal text. Not legal advice."}