59-2-305 - Listing property in taxing entities.
59-2-305. Listing property in taxing entities.
The county assessor shall list all property in each taxing entity in the county by identifierand fair market value. The commission may prescribe procedures and formats, after consultationwith affected state agencies and county assessors, which will provide reasonable uniformity andreduced costs in listing property.
Amended by Chapter 3, 1988 General Session