Tax Type
Local Taxes
Property Tax
Description
Notice of Reassessment;Owner of Property
Topic
Local Taxes Discussion
Property Subject to Tax
Date Issued
10-09-1973
The notice required to be given to any person whose property has been reassessed may be sent to the owner of the property as shown on the land book for the previous year. Thus, the local commissioner of revenue need not ascertain the name and address of the new owner of the property if a transfer has been made since the preparation of the land book.
Attorney General's Opinion