Maryland Tax - General Section 3-103

      (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)      the valuation, assessment, or classification of property;

            (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)      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.