WILLIAM DONALD SCHAEFER, Governor

Ch. 2

AUTHORIZED TO MAKE THE FINAL DECISION OR DETERMINATION OR ISSUE
THE FINAL ORDER ABOUT ANY TAX ISSUE, INCLUDING:

PROPERTY;

(1)  THE VALUATION, ASSESSMENT, OR CLASSIFICATION OF

(2)  THE IMPOSITION OF A TAX;

(3)  THE DETERMINATION OF A CLAIM FOR REFUND;

(4)  THE APPLICATION FOR AN ABATEMENT, REDUCTION, OR
REVISION OF ANY ASSESSMENT OR TAX; OR

(5)  THE APPLICATION FOR AN EXEMPTION FROM ANY
ASSESSMENT OR TAX.

(B) EFFECT OF SECTION.

THIS SECTION DOES NOT AFFECT ANY REQUIREMENT THAT A
DECISION, DETERMINATION, OR ORDER BE APPEALED TO ANOTHER UNIT OF
THE STATE GOVERNMENT OR OF A POLITICAL SUBDIVISION OF THE STATE
BEFORE AN APPEAL IS TAKEN TO THE TAX COURT.

REVISOR'S NOTE: Subsection (a)(1), (2), (4), and (5) of
this section is new language derived without
substantive change from former Art. 41, § 10-502(1)
and the first clause of the first sentence of former
Art. 81, § 229(f), as that clause related to the power
of the Tax Court to hear cases.

Subsection (a)(3) of this section is new language
added to clarify that the Tax Court may review a claim
for the refund of a tax. See TP § 14-512(c) and (d).
The Tax Court has jurisdiction to review claims for
refunds of all other taxes in addition to property tax
refund claims. See Latrobe Brewing Co. v.
Comptroller, 232 Md. 64 (1963).

Subsection (b) of this section is new language added
to state expressly that which only was implied by the
former words "final assessing or taxing authority" --
i.e., that normal rules of exhaustion of
administrative remedies apply. See § 13-514 of this
article.

In the introductory language of subsection (a) of this
section, the reference to a "property tax assessment
appeal board" is added for clarity, since many
decisions of the Tax Court come from those units.

Also in the introductory language of subsection (a) of
this section, the former reference to an effective
date "(o]n and after July 1, 1959" is deleted as
obsolete.

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