Scope of Powers and Functions.
Section 36
SEC. 36. Scope of Powers and Functions.—The Central Board of Assessment Appeals shall have jurisdiction over appealed assessment cases decided by the Local Board of Assessment Appeals. The said Board shall decide cases brought on appeal within twelve (12) months from the date of receipt, which decision shall become final and executory after the lapse of fifteen (15) days from the date of receipt of a copy of the decision by the appellant. In the exercise of its appellate jurisdiction, the Central Board of Assessment Appeals, or upon express authority, the Hearing Commissioners, shall have the power to summon witnessess, administer oaths, take depositions, and issue subpoenas and subpoenas duces tecum. The Central Board of Assessment Appeals shall adopt and promulgate rules of procedure relative to the conduct of its business.