59-2-326. Assessment roll delivered to county treasurer.
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Effective 5/7/2025
59-2-326. Assessment roll delivered to county treasurer.
Before November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement subscribed by the county auditor in a form substantially as follows:
I, ____ county auditor of the county of ____, do swear that I received the accompanying assessment roll of the taxable property of the county from the assessor, and that I have corrected it and made it conform to the requirements of the county board of equalization and commission, that I have reckoned the respective sums due as taxes and have added up the columns of valuations, taxes, and acreage as required by law.
Amended by Chapter 302 , 2025 General Session