                                 CODE OF VIRGINIA

POWER OF BOARDS TO SEND FOR PERSONS AND PAPERS (§ 58.1-3386)

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

HISTORY: Code 1950, § 58-911; 1984, c. 675.