Tax Type
Local Taxes
Property Tax
Description
Correction of Assessment by County Assessor
Topic
Basis of Tax
Local Power to Tax
Local Taxes Discussion
Rate of Tax
Date Issued
05-09-1967
A county assessor, in correcting the assessment, has the authority to certify the assessment to the Commissioner of Revenue for action thereon. He may also extend the assessment by applying the tax rate to the corrected assessment and computing the amount of the tax due, but he is not permitted to make any entries or changes in the land book or to prepare the land book in any way.
Attorney General's Opinion