42-17251. Extension of assessment roll to all taxing jurisdictions in the county; equalization

A. Each county assessor shall compile the assessment roll, showing:

1. The total valuations of all property subject to taxation.

2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment.

3. The total valuation of all of the property that is subject to taxation in the county and in each taxing jurisdiction in the county.

B. The county roll constitutes the assessment roll for each taxing jurisdiction.

C. The state and county boards of equalization shall equalize the assessments for each taxing jurisdiction to the same extent, in the same manner and at the same time that taxes for general county purposes are equalized.

42-17251. Extension of assessment roll to all taxing jurisdictions in the county; equalization

A. Each county assessor shall compile the assessment roll, showing:

1. The total valuations of all property subject to taxation.

2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment.

3. The total valuation of all of the property that is subject to taxation in the county and in each taxing jurisdiction in the county.

B. The county roll constitutes the assessment roll for each taxing jurisdiction.

C. The state and county boards of equalization shall equalize the assessments for each taxing jurisdiction to the same extent, in the same manner and at the same time that taxes for general county purposes are equalized.