§ 26-26-717 - Accurate description of all tracts required.
26-26-717. Accurate description of all tracts required.
(a) (1) (A) It shall be the duty of each assessor to make out, from such sources of information as shall be in his power, a correct and pertinent description of each tract or lot of real property in his county, so that it can be identified and distinguished from any other tracts or parts of tracts.
(B) The assessor shall place a value on each subdivision of a block, and the improvements thereon, in cities and towns, or additions thereto, notwithstanding the fact that one (1) individual owns the whole block.
(2) (A) When the assessor shall deem it necessary to obtain an accurate description of any separate tract or lot in his county, he may require the owner or occupier to furnish it with any title papers he may have in his possession.
(B) (i) If the owner or occupier, upon demand made for it, shall neglect or refuse to furnish a satisfactory description of the parcel of real property to the assessor, he may employ the county surveyor to make out a description of the boundaries, and location thereof, and a statement of the quantity of land therein.
(ii) The expense of the survey shall be returned by the assessor to the clerk of the county court, who shall add the expense of the survey to the tax assessed upon the real property, and it shall be collected by the collector of the county with the tax. When collected, it shall be paid on demand to the person to whom it is due.
(b) (1) The assessor shall, in all cases, from actual view or from the best sources of information within his reach, determine, as near as practicable, the true value of each separate tract and lot of real property in his county, according to the rules prescribed by this chapter for valuing property.
(2) The assessor shall note in his plat book, separately, the value of all houses, mills, and other buildings which shall be carried out as a part of the value of the tracts.