US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-108.  MEETING OF STATE TAX COMMISSION. (1) The state tax commission
shall meet on the second Monday in August in each year, and, if all the
abstracts of assessments in the several counties in the state have then been
received, such abstracts shall be laid before the commission, which shall
proceed to equalize the assessments throughout the state.
    (2)  In case all the abstracts of assessments in the several counties of
the state have not been received by the state tax commission on or before the
second Monday of August, then the commission shall adjourn from day to day
until all of the abstracts have been received. The state tax commission may
issue subpoenas for any county auditor who has failed to transmit his abstract
of assessments, or whose abstract of assessments has not been received,
requiring such county auditor to forthwith appear before the commission and
produce said abstract. The sheriff of the county where the officer to be
served resides is hereby designated as the officer by whom such subpoena shall
be served and all actual and necessary expenses incurred by the sheriff in
making such service shall be a legal claim against his county, and the officer
served shall be liable on his official bond for said expenses in addition to
any other liability imposed upon him for failure to transmit his abstract of
assessments within the time prescribed in this chapter.