42-15155. Abstract of assessment roll;
contents; distribution


A. On or before January 20 of each year, the clerk of the board of supervisors
shall make an abstract of the roll containing the valuations by taxing jurisdictions of
all property in the county including:


1. The total personal property tax roll as provided by section 42-17053.


2. Such other information as prescribed by the department.


B. The clerk shall file one copy of the abstract in the office of the board of
supervisors and shall transmit additional copies to the state or county board of
equalization, as appropriate, and to the department.