US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-111.  CERTIFICATE BY CHAIRMAN -- CHANGES IN ASSESSMENT. (1) On or
before the first Monday of September in each year, the chairman of the state
tax commission must transmit by certified mail or by other commercial delivery
service providing proof of delivery, whichever is the most cost-efficient, to
the county auditor of each county in the state, a certified  statement showing
all the changes in the assessment of any class or all classes of property, or
in the aggregate value of all property in said county, and the total increase
or decrease as a result of all changes made by the state tax commission in the
assessment of property in said county, and the county auditor shall, upon
receipt of such certified statement, file the same in his office.
    (2)  In transmitting the certified statement, as prescribed in subsection
(1) of this section, the chairman shall also transmit therewith the
certificate showing the total amount of state property and special state
taxes, if any, found to be due from the county, and shall also transmit
therewith a certified statement showing the assessment of any railroad,
telegraph, telephone or electric current transmission or distribution line and
all other operating property under the jurisdiction of the state tax
commission situated wholly or partly within the county, specifying the number
of miles, the equalized value per mile, and the total equalized value of each
line in the county, and in any taxing district into or through which such line
extends, and the name of such line, if any, and the name and post office
address of the taxpayer or owner of such line, and the county auditor shall,
upon receipt of such certified statement, file the same in his office.