Neb. Rev. Stat. § 77-607: Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.

The Tax Commissioner shall have power to require any officer, agent, or servant of any railroad or railway company having any portion of its property in this state to attend a hearing and to answer under oath questions regarding the property. The Tax Commissioner shall have power to issue whatever notice or process may be necessary to compel the attendance of any such person as a witness.