Maryland § 13-520

§ 13-520.

    (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.