State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-5 > 13-526§ 13-526. Submission of issues of fact for jury trial.
(a) In general.- Except as provided in subsection (c) of this section, on the request of a party, the Tax Court may submit an issue of fact to a circuit court for a jury trial.
(b) Venue.- A submission under this section shall be filed in the circuit court for the county where the taxpayer resides or does business.
(c) Valuation issue not allowed.- An issue of fact as to the valuation of property may not be submitted under this section.
[An. Code 1957, art. 81, § 229; 1988, ch. 2, § 1.]
