Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-520

§ 13-520

Official textmgaleg.maryland.gov11 subsections

# (a)

On receipt of a petition, the clerk of the Tax Court immediately shall issue a subpoena that requires the appropriate tax determining agency to produce at a hearing before the Tax Court:

# (1)

the record of the proceeding from which the appeal is taken or a certified copy of the record; and

# (2)

any map, plat, or other document that is connected with the record.

# (b)

On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:

# (1)

the appearance of a witness to testify; and

# (2)

the production of any pertinent document.

# (c)

A subpoena issued under this section or § 13-521 of this subtitle shall be served by:

# (1)

the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;

# (2)

the clerk or a deputy clerk of the Tax Court;

# (3)

certified mail, return receipt requested; or

# (4)

a private process server.

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