3150                                               LAWS OF MARYLAND                                          Ch. 822

(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.

(b) 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.

14-513.

(C) ANY PARTY TO A MARYLAND TAX COURT PROCEEDING MAY APPEAL
A FINAL DECISION OF THE MARYLAND TAX COURT TO THE CIRCUIT COURT
FOR THE COUNTY IN WHICH THE PROPERTY IS LOCATED.

14-515.

ANY PARTY TO A PROCEEDING IN THE CIRCUIT COURT UNDER SECTION
14-513 OF THIS SUBTITLE MAY APPEAL A FINAL DECISION OF THE
CIRCUIT COURT TO THE COURT OF SPECIAL APPEALS.

14-801.

(c) (1) "Tax" means any tax, or charge of any kind due to
the State or any of its political subdivisions, or to any other
taxing agency, that by law is a lien against the real property on
which it is imposed or assessed.

(2) "TAX" INCLUDES INTEREST AND PENALTIES.

14-1101.

(c) If a collector fails to collect a tax and a receiver or
trustee is appointed within the period specified in subsection
(a) of this section to complete the tax collection, the
collection period is 2 years from the date of the appointment of
the trustee or receiver OR 7 YEARS FROM THE DATE THE TAX IS DUE,
WHICHEVER IS LATER.

[14-1102.

Notwithstanding any other provision of this article that
directs taxes to be imposed or collected within any special time,
a tax under this article shall be imposed and collected on or
before 7 years from the date that the tax ought to have been
imposed or collected.]

14-1103.