42-15153

42-15153. Completion and delivery of property
lists and assessment roll; use of lists by administrative appeals
bodies

A. On or before December 20 of each year, the county assessor shall complete the
assessment roll and attach the assessor's certificate to the roll with a cross-index of
all property listed in the roll, showing the ownership of the property and all assessment
lists from which the roll was compiled.

B. The assessor shall deliver the lists and certified roll to the clerk of the
board of supervisors who shall file them in the clerk's office.

C. The county board of equalization and the state board of equalization may use the
lists for any lawful purpose.