15-810. Board of equalization; power to compel testimony.
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/ne/chapter-15/15-810A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The city council of a city of the primary class or any committee of the members thereof or the city council, when sitting as a board of equalization, shall have the power to compel the attendance of witnesses for the investigation of matters that may come before such city council or committee, and the presiding officer of the city council or chairperson of such committee, for the time being, may administer the requisite oaths. Such city council or committee of the members thereof or the city council, when sitting as a board of equalization, shall have the same authority to compel the giving of testimony as is conferred on courts of justice.
In assessment of omitted property, board may place property on tax list from evidence given in nature of judicial proceedings. White v. City of Lincoln, 79 Neb. 153, 112 N.W. 369 (1907).