A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property.
Section: Previous 26-26-1102 26-26-1103 26-26-1104 26-26-1105 26-26-1107 26-26-1108 26-26-1109 26-26-1110 26-26-1111 26-26-1112 26-26-1113 26-26-1114 26-26-1115 26-26-1118 NextLast modified: November 15, 2016