1. (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. (1) the record of the proceeding from which the appeal is taken or a certified copy of the record; and
   2. (2) any map, plat, or other document that is connected with the record.

2. (b) On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:

   1. (1) the appearance of a witness to testify; and
   2. (2) the production of any pertinent document.

3. (c) A subpoena issued under this section or § 13-521 of this subtitle shall be served by:

   1. (1) the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;
   2. (2) the clerk or a deputy clerk of the Tax Court;
   3. (3) certified mail, return receipt requested; or
   4. (4) a private process server.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, §§ 229, 231.