Power of entry for the purpose of valuation of taxation.

The Commissioner may authorize any person to do the following acts at any time between sunrise and sunset after giving twenty-four hours notice to the occupier, or, if there be no occupier, to the owner, of a building or land—

1. (a) to enter, inspect and measure any building for the purpose of valuation;
2. (b) to enter and inspect any stable, coach house or other place where there is reason to believe that there is any vehicle or animal liable to taxation under this Act or for which a license has not been duly taken out.