§ 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;

   (4) issue written interrogatories with a notice of assessment;

   (5) if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or

   (6) if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.

HISTORY: An. Code 1957, art. 81, § 29, 41, 251; 1985, ch. 8, § 2.