County commissioners to provide county assessor books for assessment roll. Prior to September 1 of each year, the board of county commissioners of each county shall cause to be prepared suitable books for the use of the county assessor in which the county assessor shall enter his tax list and assessment roll as provided in this chapter. There shall be assessed and included in the tax list and assessment roll all taxes levied by authority of law for county purposes.
Last modified: February 27, 2006