10-3-22. Subpoena and examination with respect to assessment statement--Place of examination.
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/sd/title-10/chapter-10-3/10-3-22A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The director of equalization may subpoena and examine any person in relation to any statement furnished to the director that discloses property that is assessable in the county of the taxpayer. The director may exercise this power in any county where the person whom the director desires to examine may be found. However, the director may not require such persons to appear before the director in any other county than that in which the subpoena is served.