N.Y. Real Property Tax Law § 204: Oaths and affidavits; subpoenas

§ 204. Oaths and affidavits; subpoenas. Each member of the board, and

any officer or employee of the state board of real property tax services

duly authorized by resolution of the board, shall have power to

administer oaths, take affidavits and certify acknowledgements in

relation to any matter or proceeding in the exercise of the powers or

duties of the board under this chapter or any other law and in relation

to any written instrument authorized or required to be filed with the

board. The board or any officer or employee of the state board of real

property tax services duly authorized by resolution of the board shall

have power to subpoena and require the attendance of witnesses and the

production of books, papers and documents pertinent to the

investigations and inquiries which it is authorized to conduct and to

examine them in relation to any matter which it has power to

investigate, and to issue commissions for the examination of witnesses

who are out of the state or unable to attend before the board or excused

from attendance. A subpoena issued under this section shall be regulated

by the civil practice law and rules.