21-33-23 - Filing of assessments rolls.
§ 21-33-23. Filing of assessments rolls.
The assessor shall complete the assessment of both real and personal property and file the rolls with the municipal clerk on or before the first Monday in September. The governing authorities may, by an order entered upon their minutes, allow the assessor additional time within which to complete and file the assessment rolls. The assessor shall attach his affidavit to each roll in the form required of the county tax assessor.
Municipalities operating under a private charter, and having a different time for the assessment of property than fixed for municipalities operating under a code charter, shall provide the time when the assessor shall make and file the assessment rolls.
Sources: Codes, 1942, §§ 3742-03, 3742-06; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, §§ 3, 6, eff from and after July 1, 1950.