10-11-69. Assessment of omitted property by consolidated board.
78 words·~1 min read·
/sd/title-10/chapter-10-11/10-11-69A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any real property is omitted by inadvertence or otherwise, the consolidated board of equalization shall place the property upon the assessment roll with the true value of the property and shall correct the assessment so that each tract or lot of real property is entered on the assessment roll at its true value. The procedure provided for in §§ 10-11-2 to 10-11-8 , inclusive, relating to the assessment of omitted property is applicable as far as practicable.