US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 14
                           ENFORCEMENT -- PENALTIES
    63-1401.  AUTHORITY OF ASSESSOR -- DUTY OF ASSESSOR. (1) The assessor is
hereby authorized to administer oaths to all persons who may be required to
swear, and he may examine under oath any person who is required under the
provisions of this chapter to list property for appraisal, assessment or
taxation, concerning the amount and value of such property, and he may examine
under oath any person whom he may suppose to have knowledge of the amount or
value of the property of any person refusing to list such property or to
verify such list, or whenever the assessor shall be of the opinion that the
person listing property for himself or for any other person has not made a
complete list of such property. If any person shall refuse to answer under
oath any question asked of him by the assessor concerning the amount and value
of the property required to be listed by him, the assessor may list and assess
such property according to his best judgment and information, but, if any
property is willfully concealed, removed, transferred, misrepresented or not
listed by the person required to do so, such property, upon discovery, must be
appraised, assessed and taxed at two (2) times its value for each year such
property has escaped taxation. The county board of equalization may excuse the
liability for such penalty upon a proper showing that by good and sufficient
cause the requirement to list such property need not be complied with. Any
person making a false list, schedule or statement under oath shall be guilty
of perjury.
    (2)  The assessor shall note, at the time of appraisal, all cases where
the owner, agent or other person required by this title to list property:
refused or failed to make the sworn taxpayer's declaration required of him;
refused to answer any question asked of him by the assessor in reference to
the appraisal of property; was absent or willfully concealed, removed,
transferred, misrepresented or failed to list such property.