§ 26-26-1104 - Failure to list intangible personalty.
26-26-1104. Failure to list intangible personalty.
A county assessor in this state shall not be held liable, either personally or in his official capacity as assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the assessor and the property owner for the purpose of evading taxes due on the property.