New York Laws
Article 2 - State Board
204 - Oaths and Affidavits; Subpoenas.

ยง 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.