1. (a) The Tax Court has jurisdiction to hear appeals from the final decision, final determination, or final order of a property tax assessment appeal board or any other unit of the State government or of a political subdivision of the State that is authorized to make the final decision or determination or issue the final order about any tax issue, including:

   1. (1) the valuation, assessment, or classification of property;
   2. (2) the imposition of a tax;
   3. (3) the determination of a claim for refund;
   4. (4) the application for an abatement, reduction, or revision of any assessment or tax; or
   5. (5) the application for an exemption from any assessment or tax.
2. (b) 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.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.

Formerly Art. 41, § 10-502; Art. 81, § 229.