§ 105-291. Powers of Department and Commission. - North Carolina Statutes

§ 105‑291.  Powers ofDepartment and Commission.

(a)        General Powers. –The Department of Revenue is authorized to exercise all powers reasonablynecessary to perform the duties imposed upon it by this Subchapter and otherlaws of this State.

(b)        Rule‑MakingPower. – The Department may adopt such rules and regulations, not inconsistentwith law, as the Department may deem necessary to perform the duties orresponsibilities of this Chapter.

(c)        GeneralInvestigatory Authority. – In exercising general and specific supervision overthe valuation and taxation of property, the Department or any authorized deputyshall have power to examine witnesses under oath administered by any member orauthorized deputy and to examine the documents of any State department, county,city, town, or taxpayer if there is ground for believing that the witnesseshave or that the documents contain information pertinent to the subject of theDepartment's inquiry.  Witnesses and documents examined under the authority ofthis subsection (c) may be obtained through service of subpoenas as provided insubdivision (c)(1), below.

(1)        To obtain thetestimony of witnesses or to obtain access to the documents enumerated in thissubsection (c), the Department or any authorized deputy is authorized andempowered to subpoena witnesses and to subpoena documents upon a subpoena to besigned by the Secretary of Revenue directed to the witness or to the personhaving custody of the documents sought, and to be served by any officerauthorized to serve subpoenas.

(2)        Any person who shallwillfully fail or refuse to appear; to produce subpoenaed documents before theDepartment or authorized deputy in response to a subpoena; or to testify asprovided in this subsection (c) shall be guilty of a Class 1 misdemeanor.

(d)        Certification ofActions. – The Property Tax Commission shall have power to certify copies ofits records, orders, and proceedings by attesting the copies with its officialseal, and copies of records, orders, or proceedings so certified shall bereceived in evidence in all courts of this State with like effect as certifiedcopies of other public records.

(e)        Power to RequireReports. – In its discretion, the Department may require tax supervisors,clerks of boards of county commissioners, and county accountants to file withit, when called for, complete reports of the appraised and assessed value ofall real and personal property in the counties, itemized as the Department mayprescribe.

(f)         Power to PrescribeRecord Forms. – The Department may prescribe the forms, books, and records tobe used in the listing, appraisal, and assessment of property and in thelevying and collection of property taxes, and how the same shall be kept.

(g)        Power to RecommendAppraisal Standards. – The Department may develop and recommend standards andrules to be used by tax supervisors and other responsible officials in theappraisal of specific kinds and categories of property for taxation. (1939,c. 310, s. 203; 1945, c. 955; 1951, c. 798; 1971, c. 806, s. 1; 1973, c. 476,s. 193; 1993, c. 539, s. 714; 1994, Ex. Sess., c. 24, s. 14(c).)