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§ 13-526. Submission of issues of fact for jury trial

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 5. Appeals and Judicial Procedures Generally (Refs & Annos)
Part IV. Tax Court Appeal Procedures (Refs & Annos)
MD Code, Tax - General, § 13-526
§ 13-526. Submission of issues of fact for jury trial
Currentness
In general
(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.
Venue
(b) A submission under this section shall be filed in the circuit court for the county where the taxpayer resides or does business.
Valuation issue not allowed
(c) An issue of fact as to the valuation of property may not be submitted under this section.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 229.
MD Code, Tax - General, § 13-526, MD TAX GENERAL § 13-526
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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