5.18.050 ADMINISTERING OATHS.

The board of review and the Council shall have the power to issue orders to show cause, hear evidence, administer oaths, to certify to all official acts, and issue subpoenas for, and to examine and require the attendance of witnesses and the production of records and documents upon any hearing provided under this title. The Tax Collector shall have the power to administer oaths in the execution of any affidavit, return, statement, or certificate required by this title.