(a) The board is vested with the power to:(1) Make such rules and regulations and prepare such forms as it may deem proper for its use;(2) Obtain such evidence, information and statistics as may be deemed material as to the values, classifications and assessments of properties to be equalized;(3) Regulate and prescribe the method of taking evidence before the board, whether by affidavit, deposition or otherwise;(4) Send for papers and witnesses;(5) Compel the attendance of witnesses and administer oaths to witnesses; and(6) Do and perform all such acts as may be proper or necessary to accomplish the purpose of its creation.(b) The board may issue subpoenas for witnesses, and place them in the hands of any executive officer of any county in this state whose duty it shall be to immediately execute them, and make due returns of the subpoenas.Acts 1973, ch. 226, § 2; T.C.A., § 67-205.
Tennessee Legal Code