58.1-3386 - Power of boards to send for persons and papers. - Virginia Statutes

§ 58.1-3386. Power of boards to send for persons and papers.

Such board shall have authority to summon taxpayers or their agents, or anyperson: (1) to furnish information relating to the real estate of any and alltaxpayers, (2) to answer, under oath, all questions touching the ownershipand value of real estate of any and all taxpayers, and (3) to bring before ittheir books of account or other papers and records containing informationwith respect to the valuation of real estate of the taxpayer or any otherreal estate subject to taxation within the county or city under review by theboard. Such summons may be served in person or by registered mail.

(Code 1950, § 58-911; 1984, c. 675.)