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. (1) subpoena and examine witnesses;
2. (2) administer oaths; and

3. (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.