§ 13-520

161 words·~1 min read·/md/tax-general/13-520

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

§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.