42-17251. Extension of assessment roll to all taxing jurisdictions in the county; equalization
A. Each county assessor shall compile the assessment roll, showing:
1. The total valuations of all property subject to taxation.
2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment.
3. The total valuation of all of the property that is subject to taxation in the county and in each taxing jurisdiction in the county.
B. The county roll constitutes the assessment roll for each taxing jurisdiction.
C. The state and county boards of equalization shall equalize the assessments for each taxing jurisdiction to the same extent, in the same manner and at the same time that taxes for general county purposes are equalized.
Section: Previous 42-17151 42-17152 42-17153 42-17154 42-17201 42-17202 42-17203 42-17251 42-17252 42-17253 42-17254 42-17255 42-17256 42-17257 42-17301 NextLast modified: October 13, 2016