42-13051. Duties of county assessor
A. Not later than December 15 of each year the county assessor shall identify by
diligent inquiry and examination all real property in the county that is subject to
taxation and that is not otherwise valued by the department as provided by law.
B. The assessor shall:
1. Determine the names of all persons who own, claim, possess or control the
property, including properties subject to the government property lease excise tax
pursuant to chapter 6, article 5 of this title.
2. Determine the full cash value of all such property as of January 1 of the next
year by using the manuals furnished and procedures prescribed by the department.
3. List the property with the determined valuation for use on the tax roll and
report to the department of education the determined valuations of properties that are
subject to the government property lease excise tax pursuant to chapter 6, article 5 of
this title.
C. In identifying property pursuant to this section, the assessor shall use aerial
photography, applicable department of revenue records, building permits and other
documentary sources and technology.
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