US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-110.  PROPERTY AND SPECIAL TAXES. The state tax commission must
complete the equalization of assessments throughout the state on the fourth
Monday of August in the year in which such assessments are made, and, if there
is to be a state property tax, shall on that day determine the amount of state
property tax which each county must collect and remit to the state, by
apportioning the total state property tax among the several counties in the
state in the exact proportion that the total equalized valuation of each
county, as shown by the property roll for the current year, and the subsequent
and missed property rolls for the preceding year, bears to the total equalized
valuation of the state from such rolls of all the counties in the state. The
state tax commission shall also determine the amount of special state taxes,
if any, which each county must collect and remit to the state, and the total
amount of such state property and special state taxes found to be due from
each county shall be certified to the county auditor of such county by the
chairman of the state tax commission, and the county auditor shall, upon
receipt of such certificate, file the same in his office; provided, that the
total amount of all special state taxes levied for the current year upon
property entered upon the subsequent and missed property rolls of each county
for such year shall be certified to the county auditor of such county by the
chairman of the state tax commission upon receipt of the county auditor's
abstract of the subsequent and missed property rolls.