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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>371783</law_id><section_number>58.1-3386</section_number><catch_line>Power of boards to send for persons and papers</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="4" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="3" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="22" identifier="14">Boards of Equalization</unit></structure><text>
						<section><p>Such board shall have authority to summon <span class="dictionary">taxpayers</span> or their agents, or any person: (1) to furnish information relating to the real estate of any and all <span class="dictionary">taxpayers</span>, (2) to answer, under <span class="dictionary">oath</span>, all questions touching the ownership and value of real estate of any and all <span class="dictionary">taxpayers</span>, and (3) to bring before it their books of account or other papers and records containing information with respect to the valuation of real estate of the <span class="dictionary">taxpayer</span> or any other real estate subject to taxation within the county or city under review by the board. Such <span class="dictionary">summons</span> may be served in person or by registered mail.</p></section></text><history>Code 1950, &#xA7; 58-911; 1984, c. 675.</history><metadata></metadata></law>
