21-33-15 - Assessment of land.
§ 21-33-15. Assessment of land.
The assessor shall assess all the lands in the municipality which he serves, and all the land in any separate territory outside the municipality, but in the separate school district. He shall enter the assessments on the roll and he shall commence the assessment with the lowest number of squares or blocks and lots or other subdivisions, and proceeding in numerical order with all the lots in a square or block, and all the squares in the municipality, until complete. Any lands not platted, and not divided into lots, shall be assessed according to the section, township, and range, in the same manner as required of the county tax assessor.
Sources: Codes, 1942, § 3742-06; Laws, 1950, ch. 492, § 6, eff from and after July 1, 1950.