21-33-17 - Recapitulation of land roll.
§ 21-33-17. Recapitulation of land roll.
The assessor shall correctly add, and show the total of each and every column on each page in the land roll, and shall carry the result thereof to the recapitulation on a page, or pages, in the back of the roll, and shall show in the recapitulation the total assessment of land in the municipality, including all elements of value thereof. He shall show in the recapitulation the total of each and every column in the entire roll.
If the municipality has added territory, the assessor shall, on separate pages, make an assessment of said lands and a recapitulation thereof, in the manner provided for recapitulations of the county assessment roll. He shall then make a grand recapitulation, showing all the above enumerated totals, separately, for the municipality, the added territory, and for the entire separate school district.
Sources: Codes, 1942, § 3742-09; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 9, eff from and after July 1, 1950.