(a) The lands shall be entered upon the books in convenient subdivisions, as surveyed by the federal government, with appropriate columns showing the names and residences of owners of the land, and of any person holding recorded liens or encumbrances thereon, if known to the assessors.
(b) The following shall also be recorded on the assessment book: The number of acres cleared or uncleared, as nearly as the assessors can ascertain, without measurement; the value thereof as assessed by them without the work; and the value thereof as improved by the work.
(c) No error in the description of the lands shall invalidate the assessment if sufficient description is given to ascertain where the land is situated.
Section: 14-123-402 14-123-403 14-123-404 14-123-405 14-123-406 14-123-407 14-123-408 14-123-409 14-123-410 14-123-411 14-123-412 14-123-413 14-123-414 14-123-415 NextLast modified: November 15, 2016