A. The Borough Assessor personally, or by any designated assistant, shall after identifying themselves have the right to enter upon and inspect the premises of any person at reasonable times for the purpose of making an examination, valuation, or assessment of real and personal property. They shall have access to and may examine all property records involved, and any person shall upon request furnish to the Borough Assessor or their assistant every facility and assistance for the purpose of such examination. If, however, consent to entry is not obtained, the Assessor shall enter only as permitted by law or court order. If consent to entry is denied, the property owner or other person appealing the property valuation shall be precluded from offering evidence concerning any issue or issues affected by the failure to provide access to the property or record.

B. The Borough Assessor may examine a person on oath or otherwise, and upon request of the Assessor the person shall present themselves for examination by the Assessor. (Ord. 2019-09 § 2, 2019; Ord. 2016-40 § 49, 2016. 2004 Code § 3.08.040.)