§ 44-7. Power of tax assessor-collector to enter premises and inspect property.

In the performance of his duties, the tax assessor-collector, or any of his deputies or duly and legally authorized representatives, shall have the power and authority to enter upon and into the premises, after having demanded entrance, of any person for the purpose of ascertaining what property such person has on hand that is subject to taxation. The tax assessor-collector, or any of his deputies or duly and legally authorized representatives, shall have the power and authority to inspect all property located on the premises for the purpose of obtaining an inventory to be filed for the purpose of taxation of the property included in such inventory and for the purpose of fixing the taxable value of the property found thereon. It shall be unlawful for any person to refuse to allow the tax assessor-collector for the city, or any of his deputies or duly and legally authorized representatives, to enter upon and into the premises as above provided after demand has been made by such person for admittance.

(Code 1968, § 44-11)