- (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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 229.