59-2-305. Listing property in taxing entities.
The county assessor shall list all property in each taxing entity in the county by identifier
and fair market value. The commission may prescribe procedures and formats, after consultation
with affected state agencies and county assessors, which will provide reasonable uniformity and
reduced costs in listing property.
Amended by Chapter 3, 1988 General Session
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Last revised: Thursday, May 28, 2009