Maryland
Assessment

Procedures
Manual

CATEGORY:

ADMINISTRATION

232

SUBJECT:

Employees' Responsibilities

055

TOPIC:

Subpoenas

010

Date Issued
9/4/79

Revision #1
5/1/88

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

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.

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