27-35-167 - Receipt of new assessment rolls by taxing districts and adoption of true values.
§ 27-35-167. Receipt of new assessment rolls by taxing districts and adoption of true values.
After completion of a countywide reappraisal approved by the state tax commission, the board of supervisors of each county shall provide, at cost of reproduction, to each taxing district within the boundaries of the county a true copy of that part of the new assessment roll approved by the state tax commission containing the property located within that taxing district; and such taxing district shall adopt such assessment roll for its assessment purposes as soon as practical. Provided, however, the state tax commission may allow, in its discretion, a taxing district to use any other assessment roll the commission deems more appropriate.
Sources: Laws, 1980, ch. 505, § 18; Laws, 1983, ch. 471, § 12, eff from and after July 1, 1983.