Statute 77 801 02

77-801.02. Tax Commissioner; powers.The Tax Commissioner shall have power to require any officer, agent, or servant of any public service entity having any portion of its property in this state to attend a hearing and to answer under oath questions regarding the property. The Tax Commissioner shall have power to issue whatever notice or process may be necessary to compel the attendance of any such person as a witness.Source Laws 1997, LB 270, § 39; Laws 2007, LB334, § 48.