914                                          LAWS OF MARYLAND                                  Ch. 338

provided.

(1) Any party to the proceedings may appeal from
the Court's final order to the [Court of Special Appeals]
CIRCUIT COURT OF A COUNTY OR TO THE BALTIMORE CITY COURT.

SECTION 2. AND BE IT FURTHER ENACTED, That new

Sections 229(m), (n), (o) and (p) be and they are hereby
added to Article 81 — Revenue and Taxes, of the Annotated
Code of Maryland (1975 Replacement Volume and 1975
Supplement) to read as follows:

Article 81 - Revenue and Taxes

229,

(M) IN THE CASE OF AN APPEAL INVOLVING AN

ASSESSMENT ON PROPERTY, THE APPEAL LIES  TO THE COURT OF

THE COUNTY OR BALTIMORE CITY IN WHICH THE    PROPERTY OR ANY
PART OF IT IS SITUATED.

(N) IN THE CASE OF AN APPEAL INVOLVING THE RETAIL
SALES TAX, THE APPEAL LIES TO THE COURT OF THE COUNTY OF
BALTIMORE CITY IN WHICH THE TAXPAYER REGULARLY CONDUCTS
HIS BUSINESS OR IN WHICH THE TRANSACTIONS SUBJECT TO THE
TAXES OCCURRED.

(0) IN ANY CASE, THE CIRCUIT COURT FOR THE COUNTY
OR THE BALTIMORE CITY COURT SHALL DETERMINE THE MATTER
UPON THE RECORD MADE IN THE MARYLAND TAX COURT. THE
CIRCUIT COURT OR BALTIMORE CITY COURT SHALL AFFIRM THE
TAX COURT ORDER IF IT IS NOT ERRONEOUS AS A MATTER OF LAW
AND IF IT IS SUPPORTED BY SUBSTANTIAL EVIDENCE APPEARING
IN THE RECORD. IN OTHER CASES, THE CIRCUIT COURT OR
BALTIMORE CITY COURT MAY AFFIRM, REVERSE, REMAND, OR
MODIFY THE ORDER APPEALED FROM.

(P) ANY PARTY TO THE PROCEEDINGS MAY APPEAL FROM
THE ORDER OF THE CIRCUIT COURT OR BALTIMORE CITY COURT TO
THE COURT OF SPECIAL APPEALS. THE APPEAL SHALL BE TAKEN
WITHIN 30 DAYS OF THE FINAL JUDGMENT OF THE LOWER COURT.

SECTION 3. AND BE IT FURTHER ENACTED, That Section
12-30 8 of Article - Courts and Judicial Proceedings, of
the Annotated Code of Maryland (1974 Volume and 1975
Supplement) be and it is hereby repealed and reenacted,
with amendments, to read as follows:

Article — Courts and Judicial Proceedings

12-308.

Except as provided in § 12—307, the Court of Special
Appeals has exclusive initial appellate jurisdiction over
any reviewable judgment, decree, order or other action of
a circuit court, and AN orphans' court[, or the Maryland
Tax Court].