7-35-4. Department to provide manuals and other materials.
104 words·~1 min read·
/nm/chapter-7-taxation/article-35-property-tax/7-35-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The department shall prepare, issue and periodically revise valuation manuals, cost and valuation schedules, bulletins and annotated digests of property tax laws and regulations in handbook form for the use of its employees, the county assessors and their employees and other persons involved in the administration and collection of the property tax. The department shall make the foregoing materials available to members of the public and may charge a fee for the materials to offset the cost of physical preparation. Any amounts collected are appropriated to the department for its operation.
History: 1953 Comp., § 72-28-7, enacted by Laws 1973, ch. 258, § 7.