(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.]