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Current as of January 01, 2025 | Updated by Findlaw Staff
(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.
Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-520 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-520/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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