§ 26-26-914 - Unavoidable failure to list property.
26-26-914. Unavoidable failure to list property.
(a) If any person required to list property for taxation shall have been prevented by sickness or absence from giving to the assessor the list of property as prescribed by this subchapter, the person, or his agent having charge of the property, may, at any time before the making out of the tax books by the clerk of the county court, make out and deliver to the assessor of the county a statement of the same as required by this subchapter. The assessor shall in such case make an entry in the returns of the proper city, town, ward, or school district and correct the items in the return made by him, as the case may require.
(b) No such statement shall be received by the assessor from any person who shall have refused or neglected to make oath to his statement when required by the assessor under the provisions of this subchapter, nor from any person unless he shall have first made and filed with the clerk of the county court an affidavit that the person required to list the same was absent from his county without design to avoid listing his property or was prevented by sickness from giving to the assessor the required statement when called upon for that purpose.