Indiana Code § 6-1.1-30-13

Subpoenas; oaths
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Sec. 13. In order to obtain information that is necessary to the conduct by the department of local government finance of a necessary or proper inquiry, the department of local government finance or a department special representative, may: (1) subpoena and examine witnesses; (2) administer oaths; and (3) subpoena and examine books or papers which are in the hands of any person. [Pre-1975 Property Tax Recodification Citations: 6-1-1-17(7); 6-1-38-7.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.101; P.L.198-2001, SEC.72.

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