Section 13-520 - Subpoenas for hearings. - Maryland Statutes

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Statutes > Maryland > Tax-general > Title-13 > Subtitle-5 > 13-520

§ 13-520. Subpoenas for hearings.

(a) On filing of petition.- 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.- 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) Service.- 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.

[An. Code 1957, art. 81, §§ 229, 231; 1988, ch. 2, § 1.]

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-5 > 13-520

§ 13-520. Subpoenas for hearings.

(a) On filing of petition.- 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.- 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) Service.- 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.

[An. Code 1957, art. 81, §§ 229, 231; 1988, ch. 2, § 1.]

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State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-5 > 13-520

§ 13-520. Subpoenas for hearings.

(a) On filing of petition.- 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.- 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) Service.- 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.

[An. Code 1957, art. 81, §§ 229, 231; 1988, ch. 2, § 1.]