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; […]