59-2-311 - Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
59-2-311. Completion and delivery of assessment book -- Signed statement required-- Contents of signed statement -- Adjustment of assessment in assessment book.
(1) Prior to May 22 each year, the assessor shall complete and deliver the assessmentbook to the county auditor.
(2) The assessor shall subscribe and sign a statement in the assessment book substantiallyas follows:
I, ____, the assessor of ____ County, do swear that before May 22, _______(year), Imade diligent inquiry and examination, and either personally or by deputy, established the valueof all of the property within the county subject to assessment by me; that the property has beenassessed on the assessment book equally and uniformly according to the best of my judgment,information, and belief at its fair market value; that I have faithfully complied with all the dutiesimposed on the assessor under the revenue laws including the requirements of Section59-2-303.1; and that I have not imposed any unjust or double assessments through malice or illwill or otherwise, or allowed anyone to escape a just and equal assessment through favor orreward, or otherwise.
(3) Before completing and delivering the assessment book under Subsection (1), theassessor shall adjust the assessment of property in the assessment book to reflect an adjustmentin the taxable value of any property if the adjustment in taxable value is made:
(a) by the county board of equalization under Section 59-2-1004.5; and
(b) on or before May 15.
Amended by Chapter 182, 2005 General Session