Nebraska Revised Statute 15-810
Chapter 15 Section 810
Board of equalization; power to compel testimony.
The council or any committee of the members thereof or the council, when sitting as a board of equalization, shall have power to compel the attendance of witnesses for the investigation of matters that may come before them, and the presiding officer of the council or chairman of such committee, for the time being, may administer the requisite oaths, and such council or committee or the council, when sitting as a board of equalization, shall have the same authority to compel the giving of testimony as is conferred on courts of justice.
- Laws 1901, c. 16, § 123, p. 123;
- R.S.1913, § 4550;
- C.S.1922, § 3937;
- C.S.1929, § 15-808;
- R.S.1943, § 15-810.
In assessment of omitted property, board may place property on tax list from evidence given in nature of judicial proceedings. White v. City of Lincoln, 79 Neb. 153, 112 N.W. 369 (1907).