Nebraska Statutes 77-1509. Board; compelling attendance of witnesses; penalties; fees
The county board of equalization may issue process to compel the attendance before it of any person with books, records and papers, if necessary, which process shall be served by the sheriff the same as a summons from the district court, and he shall receive the same fees therefor. Any person who shall fail to respond to such process, or who shall refuse to answer any proper question put to him by the board, shall forfeit the sum of five hundred dollars, to be recovered in a civil action in the name of the county. Witnesses shall receive the same fees as witnesses in the district court to be paid by the person, the valuation of whose property is being investigated, in case the board finds that such person has willfully concealed or undervalued his property; otherwise, by the county.
Source
- Laws 1903, c. 73, § 123, p. 430;
- R.S.1913, § 6439;
- C.S.1922, § 5974;
- C.S.1929, § 77-1704;
- R.S.1943, § 77-1509.
Terms Used In Nebraska Statutes 77-1509
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Process: shall mean a summons, subpoena, or notice to appear issued out of a court in the course of judicial proceedings. See Nebraska Statutes 49-801
- Summons: Another word for subpoena used by the criminal justice system.