Ch. 2

LAWS OF MARYLAND

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.

REVISOR'S NOTE: This section    is new language derived

without substantive change     from former Art. 81, §

229(e) and § 231(a)(1) and,   as it related to hearings,
(2).

In the introductory language of subsection (a) of this
section, the defined term "tax determining agency" is
substituted for the former reference to the "assessing
or taxing authority or agency appealed from".

Also in the introductory language of subsection (a) of
this section, the phrase "of appeal", which formerly
modified "petition", is deleted as surplusage.

Also in the introductory language of subsection (a) of
this section, the former phrase "shall be evidenced
before the Court at the hearing" is deleted as
surplusage.

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