This ordinance establishes procedures for the assessment of property, including requirements for notice to taxpayers when assessments are increased. The assessor must complete the assessment by April 1 each year and note any changes on the roll with the original assessment, new assessment, reason for the change, signature, and date. Changes to the assessment roll after April 1 are only allowed by written agreement, order of the board of review, or decree of court.
Details
Subject
Assessment and valuation of property
Summary
This ordinance establishes procedures for the assessment of property, including requirements for notice to taxpayers when assessments are increased. The assessor must complete the assessment by April 1 each year and note any changes on the roll with the original assessment, new assessment, reason for the change, signature, and date. Changes to the assessment roll after April 1 are only allowed by written agreement, order of the board of review, or decree of court.