10-38-17. Reassessment as of original assessment date.
45 words·~1 min read·
/sd/title-10/chapter-10-38/10-38-17·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
At the time and place specified in such notice, the secretary of revenue shall proceed to reassess and revalue such property. The ownership and valuation of the reassessment shall be as of the original assessment date, and shall be in the manner provided by law.