10-3-24. Addition of omitted property to assessment rolls.
56 words·~1 min read·
/sd/title-10/chapter-10-3/10-3-24A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in § 10-3-36 . The director shall give notice as prescribed by §§ 10-11-3 and 10-11-6 to the taxpayer that such property is to be added to the assessment rolls.