59-2-327 - Taxes charged to county treasurer.
59-2-327. Taxes charged to county treasurer.
The county auditor shall deliver the assessment roll, with the taxes extended, all orders ofthe county board of equalization and commission posted and all relief granted, prior to the timeprescribed in Section 59-2-1317 for mailing the original tax notice, to the county treasurer,together with a report of the accumulated total which shall be considered a preliminary taxescharged amount. On delivering the corrected assessment roll to the county treasurer, underSection 59-2-326, the county auditor shall charge the treasurer with the full amount of taxeslevied, except the taxes of rail car companies and state-assessed commercial vehicles, in anaccount established for the purpose. The county auditor shall either report the final taxes chargedor report the adjustments in taxable value and tax amounts from the preliminary taxes chargedamount to the county treasurer for use in settling with all taxing entities under Section 59-2-1365.
Amended by Chapter 360, 1997 General Session