(a) A county property tax assessment board of appeals may:(1) subpoena witnesses;(2) examine witnesses, under oath, on the assessment or valuation of property;(3) compel witnesses to answer its questions relevant to the assessment or valuation of property; and(4) order the production of any papers related to the assessment or valuation of property.(b) The county sheriff shall serve all process issued under this section which are not served by a county assessor and shall obey all orders of the board.[Pre-1975 Property Tax Recodification Citation: 6-1-37-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.95; P.L.207-2016, SEC.18.
Indiana Legal Code