59-2-1333 - Errors or omissions -- In assessment book -- Authority to correct.
59-2-1333. Errors or omissions -- In assessment book -- Authority to correct.
An omission, error, defect in form in the assessment roll, or clerical error, when it can beascertained what was intended, may, with the consent of the county legislative body, be suppliedor corrected by the assessor at any time prior to the sale for delinquent taxes and after the originalassessment was made.
Amended by Chapter 143, 1997 General Session