792                              Laws of Maryland                      [Ch. 385

CHAPTER 385
(Senate Bill 693)

AN ACT to repeal and re-enact, with amendments, Section 229 (i)
of Article 81 of the Annotated Code of Maryland (1969 Replace-
ment Volume), title "Revenue and Taxes," subtitle "Maryland Tax
Court,"; to repeal subsections (1) and (m) of Section 229 of said
Article, title and Code, and to enact new Section 229 (1) in lieu
thereof, to stand in the place of the section repealed, to provide
for an immediate right of appeal to the Court of Appeals from
decisions of the Maryland Tax Court.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 229 (i) of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume), title "Revenue and Taxes," subtitle
"Maryland Tax Court," be and it is hereby repealed and re-enacted,
with amendments; and that subsections (1) and (m) of Section 229
of said Article, title and Code, be and they are hereby repealed, and
that new Section 229 (1) be and it is hereby enacted in lieu thereof,
to stand in the place of the section repealed, and all to read as follows:

229.

(i) The Court shall hear and determine all appeals promptly. In
proper cases the Court shall file a written order. Copies of said order
shall be certified by the clerk, under the seal of the Court, to the
agency appealed from and to all parties to the appeal. Such order
shall be final and conclusive, unless an appeal be taken to the [circuit
court of any county or the Baltimore City Court of Baltimore City]
Court of Appeals as hereinafter provided.

[(1) Any party to such proceedings may appeal from the Court's
final order to the circuit court of any county or the Baltimore City
Court of Baltimore City, wherein the property or any part of the
property the assessment of which is involved may be situated or, in
the case of retail sales taxes, to the circuit court (or the Baltimore
City Court) for the county or city in which the taxpayer regularly
conducts his business or in which the transactions subject to such
taxes occurred. The circuit court of the county or the Baltimore City
Court of Baltimore City, shall determine the case upon the record
of the Maryland Tax Court and may affirm, reverse, remand or
modify the order appealed from; provided, that, unless such order
is erroneous as a matter of law or unsupported by substantial
evidence appearing in the record, it shall be affirmed.

(m) There shall be a further right of appeal to the Court of
Appeals from any decision of the circuit court of the county, or the
Baltimore City Court of Baltimore City, as the case may be. Such
appeals must be taken within thirty days of the final judgment or
determination of the lower court; and the Court of Appeals shall
immediately hear and determine such appeal.]

(l) Any party to the proceedings may appeal from the court's final
order directly to the Court of Appeals.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 6, 1971.