Affidavits to compel production of books or records
Sec. 4. (a) An assessing official, a county assessor, a member of
a county property tax assessment board of appeals, or a
representative of the department of local government finance may
file an affidavit with a circuit court of this state if:
(1) the official or board member or a representative of the
official or board has requested that a person give information or
produce books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with the
request.
(b) When an affidavit is filed under subsection (a), the circuit
court shall issue a writ which directs the person to appear at the
office of the official or board member and to give the requested
information or produce the requested books or records. The
appropriate county sheriff shall serve the writ. A person who
disobeys the writ is guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a
writ is not issued, all costs shall be charged to the county in which
the circuit court proceedings are held, and the board of
commissioners of that county shall allow a claim for the costs.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1993,
SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259.
Last modified: May 28, 2006