Ch. 560

LAWS OF MARYLAND

(B) AFTER A HEARING BEFORE AN EXAMINER, THE EXAMINER SHALL
SUBMIT TO THE TAX COURT A WRITTEN RECOMMENDED DECISION THAT
INCLUDES THE EXAMINER'S FINDINGS OF FACT AND CONCLUSIONS OF LAW
ON WHICH THE RECOMMENDATION IS BASED.

SECTION. 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved May 14, 1987.

CHAPTER 560

(House Bill 1285)

AN ACT concerning

Maryland Tax Court - Service of Subpoenas.

FOR the purpose of authorizing the Maryland Tax Court to provide
additional methods for service of a subpoena by certified
mail , return receipt requested, and by private process
servers; and clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 231

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

SECTION l. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

231.

(A) (1) The clerk shall have power to issue summons as well
as subpoenas duces tecum for witnesses to appear before the Court

to be served:

               (I) by the sheriff or his deputy of the

jurisdiction where the person to be summoned is found[, or];

(II) by the clerk or deputy clerk of the
Court[.];

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