Md. Code, Tax-Gen. § 13-520
Current with changes from the 2024 Legislative Session, chs. 2--407, effective on or before 7/1/2024
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.