Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 14. Independent Agencies |
Subtitle 12. TAX COURT |
Chapter 14.12.01. Rules of Procedure |
Sec. 14.12.01.06. Docketing — Summons — Copies
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48:02 21-010-P/E (REG.-VARIOUS) EMERGENCY ACTION IN EFFECT 12/18/2020-6/11/2021
14.12.01.06
.06 Docketing - Summons - Copies.
A. Upon receipt of a Petition by the Clerk, the proceeding will be entered upon the docket and will be assigned a number and the parties will be notified thereof. The docket number shall be placed by the parties on all papers thereafter filed in the proceeding and referred to in all correspondence with the Court. Pursuant to Tax General Article, §13-520(a), Annotated Code of Maryland, upon receipt of a Petition, the Clerk shall forthwith issue a summons and subpoena duces tecum to the assessing or taxing authority or other agency appealed from, requiring it to produce at the hearing the record of the proceedings, as well as all maps, plats, documents and other papers connected with the record, or a properly certified copy thereof.
B. The Clerk shall send a copy of the Petition to the Respondent by mail, or, with consent, electronically, as designated in Regulation .01A of this chapter, and to the Attorney General, by mail, or, with consent, electronically, in the event of an appeal by the taxpayer, and shall upon request, supply a copy of the Petition to the assessing or taxing authority or other agency appealed from.