Section 14-301 – Property Tax Determinations and Enforcement by Department
To value or classify property or to determine if a value or classification of property is correct, the Department may: (1) issue a subpoena: (i) for any person; or (ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct; (2) administer oaths and affirmations; (3) take depositions or other testimony; […]