HARRY HUGHES, Governor

789

(a)  Except as provided in subsection (b) of this section,
any party to A Maryland Tax Court [proceedings] PROCEEDING 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] FOR THE COUNTY IN WHICH THE PROPERTY IS LOCATED.

(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] FOR THE COUNTY IN WHICH THE PROPERTY IS LOCATED.

14-515.

(A)  EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, A
PARTY TO A PROCEEDING IN THE CIRCUIT COURT UNDER § 14-513(A) OF
THIS SUBTITLE MAY APPEAL A FINAL DECISION OF THE CIRCUIT COURT TO
THE COURT OF SPECIAL APPEALS.

(B)  A PERSON FILING A CLAIM FOR REFUND OF A RECORDATION TAX
OR TRANSFER TAX MAY APPEAL A FINAL DECISION OF THE CIRCUIT COURT
TO THE COURT OF SPECIAL APPEALS.

14-608.

The governing body of a county or of a municipal corporation
shall provide, by law, for the payment of interest on refunds of
county or municipal corporation ESTIMATED property tax on
personal property.

14-703.

If a person fails to pay property tax when required by this
article, the person shall pay a tax penalty IMPOSED UNDER §
14-702 OF THIS SUBTITLE on the total tax liability on property
for each month or fraction of a month from the date the property
tax is required to be paid under Title 10 of this article to the
date the tax is paid.

14-704.

(b) (2) When the Department abates or reduces the tax
penalty, the Department shall immediately notify the Comptroller,
and only the unabated or [unreduced] REMAINING balance is subject
to the tax penalty under subsection (a) of this section.

14-843.