Terms Used In Maryland Code, TAX - GENERAL 13-526

  • County: means a county of the State or Baltimore City. See
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
(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.