Amendment status not verified — confirm the current text below against the official source.
(1) To enable him to determine the Power of r a t e a ble value of any land or building and the person Commissio- primarily liable for the payment of any property taxes ner to call leviable in respect thereof, the Commissioner may for mforma- require the owner or occupier of such land or building, or of any portion thereof to furnish him within such enter and reasonable period as the Commissioner may fix in this inspect pre* behalf with information or with a written return signed mises. by such 0W ne r o r occupier— (a) as to the name and place of residence of the owner and occupier, or of both the owner and occupier of such land or building ; (b) as to the measurements or dimensions of such land or building or of any portion thereof and the rent if any, obtained from such land or building or any portion thereof; and (a) as to the actual cost or other specified details connected with the determination of the value of such land or building. (2) Every owner or occupier on whom any such requisition is made shall be bound to comply with the same and to give true information or to make a true return to the best of his knowledge or belief, (3) Whoever ombs to comply with any such requisition or fails to give true information or to make a true return to the best of hts knowledge cr belief shall, in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Commissioner in respect of such land or building of which he is the owner or occupier. Premises