59-2-1002 - Change in assessment -- Force and effect -- Additional assessments -- Notice to interested persons.
59-2-1002. Change in assessment -- Force and effect -- Additional assessments --Notice to interested persons.
(1) The county board of equalization shall use all information it may gain from therecords of the county or elsewhere in equalizing the assessment of the property in the county or indetermining any exemptions. The board may require the assessor to enter upon the assessmentroll any taxable property which has not been assessed and any assessment made has the sameforce and effect as if made by the assessor before the delivery of the assessment roll to the countytreasurer.
(2) During its sessions, the county board of equalization may direct the assessor to:
(a) assess any taxable property which has escaped assessment;
(b) add to the amount, number, or quantity of property when a false or incomplete list hasbeen rendered; and
(c) make and enter new assessments, at the same time cancelling previous entries, whenany assessment made by the assessor is considered by the board to be incomplete or incorrect.
(3) The clerk of the board of equalization shall give written notice to all interestedpersons of the day fixed for the investigation of any assessment under consideration by the boardat least 30 days before action is taken.
Amended by Chapter 86, 2000 General Session