(A) The assessor is not bound to accept a return as correct. The assessor may make an independent investigation of property returned or of taxable property on which no return has been filed. In either case, the assessor may make the assessor's own valuation of the taxable property and this valuation is prima facie evidence of the value of the property.
(B) For investigation, the assessor or the assessor’s agent may enter a premise during reasonable hours and may examine property on the premise. The assessor or the assessor’s agent may examine all property records involved. A person shall, on request, furnish to the assessor or the assessor’s agent every facility and assistance for the investigation. The assessor may seek a court order to compel entry and production of records needed for assessment purposes.
(C) An assessor may examine a person on oath. On request, the person shall submit to examination at a reasonable time and place selected by the assessor.