436.6  Assessment--additional statements--hearing.

On the second Monday in July of each year, the director of revenue and finance shall value and assess the property of such company, in the manner hereinafter set forth, after examining such statements, and after ascertaining the actual value of the property of such company therefrom, and from such other information as the director may have or obtain. For that purpose the director may require such company, by its agents or officers, to appear before the director with such books, papers, or statements as the director may require additional statements to be made by such company, and may compel the attendance of witnesses, in case the director shall deem it necessary, to enable ascertainment of the actual value of such property. Any such company interested may, upon written application, appear before the director at such meeting and be heard in the matter of the valuation of the property of such company for taxation.

Section History: Early form

  [S13, § 1346-c; C24, 27, 31, 35, 39, § 7082; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 436.6]

Internal References

  Referred to in § 436.5

Footnotes

  Contempts, chapter 665


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