137.375. Assessor to deliver book, when--affidavit--duty of county clerk--penalty for failure.
Assessor to deliver book, when--affidavit--duty of countyclerk--penalty for failure.
137.375. 1. The assessor shall make out and return to the countycommission, on or before the first day of July in every year, theassessor's book, verified by his affidavit annexed thereto, in thefollowing words:................................................. being duly sworn makesoath and says that he has made diligent efforts to ascertain all thetaxable property being or situate on the first day of January last past, inthe county of which he is assessor; that, so far as he has been able toascertain the same, it is correctly set forth in the foregoing book, in themanner and the value thereof stated therein, according to the mode requiredby law.
2. The clerk of the county commission shall immediately make out anabstract of the assessment book, showing aggregate footings of thedifferent columns, so as to set forth the aggregate amounts of thedifferent kinds of real and tangible personal property and the valuationthereof, and forward the abstract to the state tax commission.
3. Upon failure to make out and forward the abstract to the state taxcommission on or before the twentieth day of July or within the additionaltime allowed by the county commission, the clerk shall upon conviction bedeemed guilty of a misdemeanor.
(L. 1945 p. 1930 § 10, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)