42-15054. Listing by assessor on failure to
receive report; investigations
A. If a person refuses on demand to give under oath or affirmation the report as
required by section 42-15052 or 42-15053, or if the owner of property that is not
reported by another person is absent or unknown, the assessor shall fill out a report for
that person and shall include all taxable property that the assessor has reason to
believe that the person owns, possesses or controls. If the name of an absent owner is
known to the assessor, the property shall be assessed in that name, but if the name is
not known, it shall be assessed to "unknown owners".
B. The assessor shall make such investigation as necessary to ensure that all
property subject to taxation in the county is properly included on the assessor's
property lists.
C. If the assessor believes that a person has not returned a full and complete
report of all property that the person possesses or controls, the assessor may
investigate as necessary to ascertain the extent and value of the property. The assessor
shall conduct the investigation in such a manner that would discover and correct any
errors in the taxpayer's favor as well as discover and correct any errors not in the
taxpayer's favor.
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