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59-2-1335 - Abbreviations permitted in proceedings.

59-2-1335. Abbreviations permitted in proceedings.
(1) In all proceedings relating to assessment, levy, or collection of taxes or the subjectionof any property to a charge for taxes of any nature, or the advertisement and sale of any propertyfor taxes, the following initial letters, abbreviations, symbols, and figures may be used. Themeaning of the initial letters, abbreviations, symbols, and figures is shown by the word or wordsplaced opposite the initial letters, abbreviations, symbols, and figures:
a., ac.

add.
ave. avenue
beg.
blk. block
bet. between
bdy., bdrs.
ch., chs.
com.
cont.
deg. or degree symbol
dist.
E. east
E'ly easterly
ft. feet
frac.
in., ins.
lk., lks.
lt., lts.
m., min., or '
m. or l.
N. north
NE. northeast
NE'ly.
N'ly.
NW.
NW'ly.
pt. point
1/4 sec.
r., rs.

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rd., rds.
R. of W.
s. or "
S. south
SE. southeast
SE'ly.
S'ly.
st. street
sub.
S.L.M.
SW.
t., tp., tps.
th. thence
U.S. sur.
U.S.M.
W. est
W'ly.
(2) Where the name of any railroad or railroad company is commonly referred to by theinitial letters of the word constituting the name of the railroad, the initial letters may be used as anabbreviation for the full name of the railroad or railroad company in all cases where the name isused in the description of property.
(3) Commonly accepted initial letters, abbreviations, symbols, and figures having localsignificance may be used. Any initial letters, abbreviations, symbols, and figures shall first beapproved by the commission. A written or printed explanation of initial letters, abbreviations,symbols, and figures shall appear in each assessment roll in which they are used and shall bepublished with each separate advertisement and sale for taxes in which they are used.

Repealed and Re-enacted by Chapter 3, 1988 General Session