42-16253. Reporting personal property tax error before notice of proposed correction is issued
If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the error to be levied and collected.
Section: Previous 42-16211 42-16212 42-16213 42-16214 42-16215 42-16251 42-16252 42-16253 42-16254 42-16255 42-16256 42-16257 42-16258 42-16259 42-17001 NextLast modified: October 13, 2016