§ 13–520
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-520 (2026)
Title 13. Procedure
Subtitle 5. Appeals and Judicial Procedures Generally
§ 13–520LinkCopy Citation
(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.