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; (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.