Maryland Tax - General Section 13-520

Article - Tax - General

§ 13-520.

      (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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