(a) 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) A submission under this section shall be filed in the circuit court for the county where the taxpayer resides or does business.
(c) An issue of fact as to the valuation of property may not be submitted under this section.
Structure Maryland Statutes
Subtitle 5 - Appeals and Judicial Procedures Generally
Part IV - Tax Court Appeal Procedures
Section 13-514 - Exhaustion of Remedies
Section 13-515 - Representation of Parties
Section 13-516 - Petition and Response
Section 13-518 - Briefs and Memoranda
Section 13-519 - Prompt Hearing
Section 13-520 - Subpoenas for Hearings
Section 13-522 - Sanctions for Noncompliance With Directive of Tax Court
Section 13-523 - Conduct of Proceedings
Section 13-524 - Rules of Evidence
Section 13-525 - Rulings on Questions of Law
Section 13-526 - Submission of Issues of Fact for Jury Trial
Section 13-527 - Record of Proceedings; Copy of Examiner's Recommendation