Section 13-520 - Subpoenas for hearings. - Maryland Statutes

§ 13-520. Subpoenas for hearings.
 

(a)  On filing of petition.- 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.- 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)  Service.- 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. 
 

[An. Code 1957, art. 81, §§ 229, 231; 1988, ch. 2, § 1.]