As Amended
SEC. 27-3-35. Subpoena of witnesses.
In all cases of valuation or ownership of property which has escaped taxation, the state tax commission may have subpoenaed witnesses to testify before any board of supervisors, board of mayor and aldermen, or other municipal governing authority, or before the state tax commission itself, or any other lawful taxing authority.
SOURCES: Codes, 1942, Sec. 9213-02; Laws, 1962, ch. 588, Sec. 2; 1970, ch. 542, Sec. 10, eff from and after passage (approved April 6, 1970).