SUBPOENAS - DEPARTMENTAL

The Departmental subpoena power, in Tax-Property Article, Title 14-301, is intended to give authority to subpoena documents in connection with the assessment of a property. In this instance, a subpoena may be issued from the beginning of the assessment cycle, but prior to the issuance of a final notice. The subpoena form used for this is on the following page.

The Supervisor of Assessments may issue a subpoena on behalf of the Director on selected bench mark sale properties at the time of sale. This subpoena should not be used unless there had been a failure to return an income and expense questionnaire at time of sale.

SUBPOENAS - MARYLAND TAX COURT

Subpoena requests for use in the Maryland Tax Court must be made within (30) days prior to the scheduled Tax Court Hearing. At this stage of appeal, the subpoena is issued by the Tax Court, not by the Department. This request is made through the State Law Department of the Department of Assessments and Taxation.