32-1104. Annual reports to county assessors.
32-1104
32-1104. Annual reports to county assessors.Annually, on or before the first day of February, the secretary shallfurnish to the county assessor of eachcounty in this state a list of the names and addresses of the owners ofmotorboats in each county and the identification numbers issued thereforby the secretary which were in effect on January 1of each year. Itshall be the duty of the county assessors of each county to check suchlists against the personal property tax returns of the owners of suchmotorboats for any discrepancies between such lists and such personal propertytax returns.
History: L. 1960, ch. 61, § 1;L. 1989, ch. 118, § 157; July 1.