516

LAWS OF MARYLAND

Ch. 8

(2) APPEAL A CIRCUIT COURT DECISION TO THE COURT OF
SPECIAL APPEALS.

(B) APPEAL OF REFUND OF RECORDATION OR TRANSFER TAX.

A PERSON FILING A CLAIM FOR REFUND OF A RECORDATION OR
TRANSFER TAX MAY:

(1)  APPEAL A FINAL DECISION OF THE MARYLAND TAX COURT
TO THE CIRCUIT COURT; AND

(2)  APPEAL A CIRCUIT COURT DECISION TO THE COURT OF
SPECIAL APPEALS.

REVISOR'S NOTE: Subsection (a) of this section is new
language in part without substantive change from the
last clause of former Art. 81, § 12F-4(b) and in part
repeats the provisions of present Art. 81, § 229(1)
and the first sentence of (p).

Subsection (b) of this section is new language that
repeats the provisions of the second clause of the
first sentence of present Art. 81, § 217. The General
Assembly may wish to consider if present Art. 81, §
217 by negative implication is intended to exclude
appeals by the State, a county, or a municipal
corporation.

Defined term: "Person" § 1-101

14-514. APPEAL BOND.

AN APPEAL OF PROPERTY TAX DOES NOT STAY OR AFFECT THE
COLLECTION OR ENFORCEMENT OF THE PROPERTY TAX OR A
CLASSIFICATION, UNLESS FOR PERSONAL PROPERTY A PERSON SUBMITS TO
THE AGENCY RESPONSIBLE FOR COLLECTING THE PROPERTY TAX A BOND:

(1)  TO THE STATE;

(2)  WITH CORPORATE SURETY APPROVED BY THE DEPARTMENT;
AND

(3)  CONDITIONED ON THE PAYMENT OF THE PROPERTY TAX
AND ALL INTEREST THAT ACCRUES ON THE PROPERTY TAX UNTIL PAID.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 260.

In the introductory language of this section, the
reference to "the property tax or a classification" is
substituted for the former reference to "assessment,
tax, levy, or classification complained of", for
clarity.