MARVIN MANDEL, Governor                               913

CHAPTER 338
(Senate Bill 882)

AN ACT concerning

Tax Court — Appeals

FOR the purpose of repealing certain provisions dealing
with appeals from the tax court; and providing for
appeals to a circuit court for a county or the
Baltimore City Court.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 229(i) and (1)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

BY adding to

Article 81 — Revenue and Taxes

Section 229(m), (n), (o) and (p)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

BY repealing and reenacting, with amendments,

Article — Courts and Judicial Proceedings

Section 12-30 8

Annotated Code of Maryland

(1974 Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 229 (i) and (1) of Article 81 -
Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement) be and they
are hereby repealed and reenacted, with amendments, to
read as follows:

Article 81 - Revenue and Taxes

229.

(i) The Court shall hear and determine all appeals
promptly. In proper cases the Court shall file a written
order. Copies of the 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. The
order is final and conclusive, unless an appeal is taken
to [the Court of Special Appeals] A CIRCUIT COURT FOR A
COUNTY OR THE BALTIMORE CITY COURT as hereinafter