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§ 105-222 CH. 105. TAXATION § <br /> <br /> t he,'c, is a reasno;:i)le h:tsis l~r believing that tl~e witnesses have o~ <br /> the documeuts colltltin information pertineut to the decision of <br /> <br /> d. On tle has s of its decision after any beariog conducted under <br /> subdivision (g 12) tile buard st)all adopt and bare e terel in ia <br /> <br /> ; : ' ' '. ' g '. "g ;.' 'st? he )ropen. <br /> whose omissioo or listing has been a ~ )ealed. Tbe hoard shall not (v <br /> the a ) )ellaot by mail as to the action takeu on his a ~ )esl not <br /> t mo 30 days a~tm' thc mard s adjourumeot. <br /> (3) In the performance of its duties under subdivisious (gl(l) and <br /> above, the t oard of eqnalization and review may exercise the fo~o( <br /> <br /> )ersons to assist it il~ making mvcsdgatiolls necessary to its work, <br /> It may also employ expert appraiser~ iu its discretion~The expense <br /> of thfi em )loyme~{t of committees or a )praisers sball be borne hv <br /> the coonty. Tbo board may, in its discretion, require the taxpavdr <br /> to reimburse thc county ~or thc cost of any appraisal by expdrk~ <br /> demanded by him if t]~e appraisal does hot rcsuh in material <br /> reduction of the vahmtion of the property a ~praised and if the <br /> appraisal is not sobsequently reduced materially by the board or <br /> by the Department of Revenue.' <br /> b. Thb board, in ils discretion, nlav examine any witnesses and <br /> documents. It may place any witndsses under oath administered by <br /> any member of the ho lrd It may sub )ecoa witnesses or doeu nentk <br /> on'its own mot on. and it most do so when a request is made under <br /> the provisions of subdivision (g)(2)e, above. <br /> A subpoena issued by the bom'd shall be signed bv tbe chairman <br /> of the board, directed to the witness or to the i~erson haviug <br /> custody of the document sod served by an officer authorized to <br /> serve ~ub )oenas. Any )erson wbo w~ll~nllv fails to ap)ear or to <br /> produce documents ii~ res )onae to a sub )~eua or to testify when <br /> u3pearing iu response to a sub)oena shull be guilt~' of a <br /> misdemeanor slid )nnished by u fine or bv im n'isomnclR or by both <br /> in the discretion of the comq. (1939. c. ~410. s 1105' t965. ~. 11 <br /> 19t15. c. 1196.3.6: 1PT1. c. 806. s. 1: 1973. c. d7(;. s. 193: 195~. c. $63J <br /> <br /> <br />