The Director of Finance has the power to issue subpoenas and subpoenas duces tecum to compel the attendance of witnesses and production of documents for the purposes of ascertaining the correctness of a tax return or for performing an assessment or for any hearing held by the tax collector. In case of the failure or refusal of a witness to appear and testify or to product evidence, the Director of Finance may invoke the aid of the Marshall County Circuit Court. Upon proper showing, the Director of Finance may apply for an order requiring the witness to appear and give testimony and produce evidence concerning the matter in question.
(Ord. 1-7-03.)