From time to time employees of the Department of Assessments and Taxation are subpoenaed to court actions involving other than assessment cases. Whenever such a subpoena is issued, the employee named is required to respond with as much relevant information as possible. No one will be excused from appearing at either the court proceedings or at a preliminary deposition unless they are excused by the appropriate court. In addition, the Department should be notified through the Assistant State Supervisor that such a subpoena has been received.​