63-213 — DOUBLE ASSESSING PROHIBITED

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-213.  DOUBLE ASSESSING PROHIBITED. (1) Property which has been assessed
for taxation in any county in this state shall not be assessed again for
taxation for the same purposes or period of time in any other county in this
state for the same year.
    (2)  In all questions which may arise as to the proper place to assess
property for taxation purposes, if between two (2) or more places in the same
county, the place for assessing the same shall be determined and fixed by the
county commissioners, and if between two (2) or more counties, or different
places in two (2) or more counties, the place for assessing the same shall be
determined and fixed by the state tax commission, and when fixed shall be
binding.