§ 42-15151 – Preparation of county roll
42-15151. Preparation of county roll The county assessor shall prepare the assessment roll in the form and containing the information prescribed by the department.
§ 42-15152 – Inclusion of all property on the roll
42-15152. Inclusion of all property on the roll A. In addition to all other property that is required by law to be placed on the roll, all real property that is subject to the jurisdiction of this state, regardless of ownership or by whom it is claimed, possessed or controlled, and regardless of whether it […]
§ 42-15153 – Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies
42-15153. Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies A. On or before December 20 of each year, the county assessor shall complete the assessment roll and attach the assessor’s certificate to the roll with a cross-index of all property listed in the roll, showing the ownership […]
§ 42-15155 – Abstract of assessment roll; contents; distribution
42-15155. Abstract of assessment roll; contents; distribution A. On or before January 20 of each year, the clerk of the board of supervisors shall make an abstract of the roll containing the valuations by taxing jurisdictions of all property in the county including: 1. The total personal property tax roll as provided by section 42-17053. […]
§ 42-15156 – Statewide abstract of property on county rolls; distribution
42-15156. Statewide abstract of property on county rolls; distribution A. The department shall prepare an abstract containing the valuation by county and taxing jurisdiction of all property that is subject to property taxation in this state. B. Before April 30 the department shall transmit copies of the statewide abstract to the state or county board […]
§ 42-15157 – Destruction of property after rolls closed; proration of valuation and taxes
42-15157. Destruction of property after rolls closed; proration of valuation and taxes A. If a property is destroyed after the assessor closes the rolls, the property owner may file a notice of claim pursuant to section 42-16254 to prorate the valuation of the property from the date of destruction. B. If the assessor finds that […]