Maryland Statutes
Part IV - Tax Court Appeal Procedures
Section 13-520 - Subpoenas for Hearings

(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.

Structure Maryland Statutes