42-16258. Correcting tax roll by county
treasurer
A. After receiving the tax roll, if the county treasurer determines that any
property is omitted from the roll, or has reason to believe that any personal property
that is omitted from the roll has not been taxed in any other county for that year, the
treasurer shall immediately list and request the assessor to determine the valuation of
the property.
B. The treasurer shall enter the valuation on the roll following the levies made
and delivered by the county board of supervisors. The entries shall be designated as
additional valuations, and the taxes so computed by the county treasurer are valid for
all purposes.
C. If there is an error on the roll in the name of the person assessed or taxed,
the county treasurer may change the name and collect the tax from the person who should
be taxed, if that person is liable for the tax and can be identified by the treasurer.
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