§ 26-26-901. Furnishing of forms

Upon the application of the property owner or other person required to file an assessment list, the county assessor shall furnish appropriate blanks upon which to list and report the property required to be listed.

§ 26-26-902. Oath of one listing

“You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property.”

§ 26-26-904. Listing by representatives

The property of every ward shall be listed by his or her guardian; of every minor, idiot, or lunatic, having no other guardian, by his or her father, if living, and if not, by his or her mother, if living; and if neither father nor mother is living, by the person having the property in […]

§ 26-26-906. Pawnbrokers

Every person or company engaged in the business of receiving property in pledge or as security for money or other things advanced to the pawner or pledger shall annually, at the time prescribed by this chapter for the assessment of personal property, return, under oath, all property pledged to and held by him or her […]

§ 26-26-907. Lands sold for taxes

All lands and town lots sold for the payment of taxes shall be assessed in the name of the purchaser.

§ 26-26-913. Special list of omitted property

Whenever the county assessor discovers that any property has been omitted for any cause from the assessment roll, if it is before the county collector closes his or her books for the collection of taxes for the year in which the property was due to have been assessed, it shall be his or her duty, […]