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§ 13-520. Subpoenas

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 5. Appeals and Judicial Procedures Generally (Refs & Annos)
Part IV. Tax Court Appeal Procedures (Refs & Annos)
MD Code, Tax - General, § 13-520
§ 13-520. Subpoenas
Currentness
On filing of petition
(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.
On request of party
(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.
Service of subpoena
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 229, 231.
MD Code, Tax - General, § 13-520, MD TAX GENERAL § 13-520
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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