Summoning power of Assessor; service; failure to appear.
Richmond, Va., City Code § 26-261
in effectSec. 26-261. - Summoning power of Assessor; service; failure to appear.
The Assessor shall have authority to summon taxpayers, their agents and other persons who may have information on the subject to appear and testify under oath concerning the ownership and value of real estate assessable by the Assessor and to require the production of books of account and other papers and records containing such information for inspection by the Assessor. Such summons may be served by any officer authorized by law to serve process or by registered mail. Any person refusing to answer the summons of the Assessor or failing or refusing to furnish information or to produce books of account, papers or other records required by the Assessor shall be guilty of a violation of this section, article or chapter, as the case may be.
(Code 1993, § 27-40; Code 2004, § 98-54; Code 2015, § 26-261; Code 2020, § 26-261)
Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTIIIASPRTA_DIV9MIPR_S26-261SUPOASSEFAAPFetched: 11/8/2026