Md. Code Regs. 14.12.01.06

Current through Register Vol. 51, No. 12, June 14, 2024

Section 14.12.01.06 - Docketing-Summons-Copies

A. Upon receipt of a Petition by the Clerk, the proceeding will be entered upon the docket and will be assigned a number and the parties will be notified thereof. The docket number shall be placed by the parties on all papers thereafter filed in the proceeding and referred to in all correspondence with the Court. Pursuant to Article 81, § 229(e), upon receipt of a Petition, the Clerk shall forthwith issue a summons and subpoena duces tecum to the assessing or taxing authority or other agency appealed from, requiring it to produce at the hearing the record of the proceedings, as well as all maps, plats, documents and other papers connected with the record, or a properly certified copy thereof.

B. The Clerk shall send a copy of the Petition to the Respondent as designated in Regulation .01A, and to the Attorney General in the event of an appeal by the taxpayer, and shall upon request, supply a copy of the Petition to the assessing or taxing authority or other agency appealed from.