63-1401. AUTHORITY OF ASSESSOR — DUTY OF ASSESSOR. (1) The assessor is hereby authorized to administer oaths to all persons who may be required to swear, and he may examine under oath any person who is required under the provisions of this chapter to list property for appraisal, assessment or taxation, concerning the amount and […]
63-1402. VIOLATIONS. (1) It is a misdemeanor: (a) For any assessor to knowingly or willfully assess any property at more or less than market value. (b) For any assessor to fail to complete and deliver the real, subsequent or missed property rolls or affidavits within the time prescribed by law. (c) For any member of […]
63-1403. SUITS BY ATTORNEY GENERAL. (1) The attorney general of this state is empowered to sue and collect, for and on behalf of any other political subdivision or state of the United States taxes legally due such political subdivision or state provided that the law of such state contains a reciprocal provision by which that […]
63-1404. COMPLIANCE OF PUBLIC OFFICERS WITH RULES AND ORDERS OF STATE TAX COMMISSION. (1) Every public officer shall comply with any lawful order or rule of the state tax commission made pursuant to the provisions of this title. (2) Every county officer or employee performing related functions shall provide information regarding property rolls and related […]
63-1405. REMOVAL OF OFFICERS. Any county officer upon whom any duties devolve under the revenue laws of this state, who willfully neglects or refuses to perform any such duty, may be removed from office in the manner prescribed by law. When proceedings are commenced to remove such officer, the county commissioners, or in case such […]
