(1)For the purpose of assessing property tax, the Secretary may, by notice, call upon the owner or occupier of any land or building to furnish him, within thirty days after the service of the notice where the notice is served upon the Government or a company and within fourteen days after such service in other cases, with returns of the rent payable for the land or building, the cost of erecting the building and the measurements of the land and building, and with such other information as the Secretary may require; and every owner and occupier on whom such notice is served shall be bound to comply with it and to make a true return to the best of his knowledge or belief.
