[§103D-1212]  Duties of the State andcounty.  (a)  The administrator of the state procurement office shallexamine each inventory return filed as required by sections 103D-1206 and103D-1207 and the director of finance of each county shall examine each inventoryreturn filed as required by section 103D-1208, and they shall add, if any,items of property which should have been included with their full cash value,correct and alter the valuations as may be required by truth and accuracy, andenter in one or more books to be kept for the purpose and to be available atall times for inspection by any taxpayer, all of the property and valuationsnamed in the inventories, as added to, revised, corrected, and classified forconvenience.

(b)  The administrator of the state procurementoffice or county director of finance shall charge the amounts of theinventories to proper accounts on the general ledgers of the State or county sothat the values of the properties shall be shown and appear at all times in thebalance sheet of the books of the State or county.

(c)  The director of taxation at all timesshall advise or assist the administrator of the state procurement office in thevaluation of all state property.

(d)  The county engineers shall advise orassist the director of finance of their respective counties as to the valuationof the property belonging to the county. [L 1994, c 186, pt of §1]