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.