§11-3-11. Making or correction of list by assessor.
If any person fail to furnish a proper list, or if the list
furnished be, in the judgment of the assessor, incomplete or
erroneous in any respect, the assessor shall proceed to list the
property and assess its value, or to supply the omission and
correct the errors, upon the best information he can obtain, and
for that purpose the assessor may call upon any officer of the
state, county or district for such proper information as it may be
in his power to give, and may require any person having possession,
charge or control of any property in the county to permit him to
examine the same in order that a fair valuation thereof may be
made, and if any person refuse to do so, he shall forfeit not less
than ten nor more than fifty dollars.