27-35-97 - Supervisors may require books and papers to be produced.
§ 27-35-97. Supervisors may require books and papers to be produced.
The board of supervisors may require any person, firm, corporation, or bank to bring their books before them while sitting as an equalization board or when hearing objections or complaints, or when sitting to carry out the orders of the tax commission, and such other papers as will fully inform them as to the true value of the property to be assessed. Any person or concern failing or refusing to comply with such demand shall be precluded from objecting to any such assessment.
Sources: Codes, Hemingway's 1921 Supp. § 7769p1; 1930, § 3168; 1942, § 9792; Laws, 1920, ch, 323.