42-11053. Investigating property
valuations


A. The department shall investigate property valuations and any matters relating to
property taxes and shall require the production of any private or public record relating
to those valuations or property taxes.


B. The director or the director's agent may:


1. Enter on and examine any property in this state to determine its full cash
value. If the owner or possessor of property refuses entrance to the director or the
director's agent, the director may estimate the valuation of the property.


2. Require any officer whose duties relate to assessing or collecting taxes to
report to the director at the time and in the manner that the director prescribes.