42-11056
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42-11056. Department records of valuations; notifying department of changes in valuations A. The department may maintain a complete and current record of all property that is subject to property tax and of property tax assessments in this state. B. The county assessors, county treasurers, county boards of equalization and state board of equalization shall notify the department of each change in valuation or assessment of any property listed on the rolls and the reasons for the change on such form as the department may prescribe. The county assessors and treasurers shall not make any change in the valuation or assessment of any property listed on the rolls unless the department is notified according to the form prescribed by the department. C. The county assessors shall furnish the department with any other information that the department may require. |