42-15052. Compiling information; property
report; examining documents; summoning witnesses


The county assessor may:


1. Demand from each person or firm or from the president, cashier, treasurer or
managing agent of each corporation or association that owns, claims, controls or
possesses property in the county a correct report under oath or affirmation of all
property in the county that the person, firm, corporation or association owns, claims,
possesses or controls.


2. Request information from each person, firm, corporation or association that
bears on reporting or valuing taxable property.


3. Examine maps, drawings, books, invoices and papers.


4. Summon witnesses to appear and compel them to provide the information.