US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-219.  UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS. (1) The state tax
commission shall develop, maintain and enforce statewide systems for the
preparation of property rolls and related documents and procedures and for
uniform parcel numbering. Said systems shall provide related information
specified by the state tax commission.
    (2)  The state tax commission shall prescribe forms and documents to be
used to comply with the requirements of subsection (1) of this section when
the information contained in said forms and documents is needed by the tax
commission. The appropriate county official may request that the state tax
commission consider an alternate, but equivalent, system for the preparation
of property rolls and related documents. If the county official demonstrates
equivalence to the satisfaction of the state tax commission, the state tax
commission may, at its discretion, permit the alternate system to be used.
Alternate forms or documents to be provided at county expense may be used if
submitted to the state tax commission prior to use and if, in the opinion of
the state tax commission, the alternate forms or documents are equivalent to
the forms or documents provided by the state tax commission.
    (3)  Forms or documents required to comply with the provisions of
subsection (1) of this section may be prescribed by the appropriate county
official, provided that the information on said forms or documents is not
needed by the state tax commission. Said forms or documents must be provided
at county expense and a copy of each separate form or document must be filed
with the state tax commission prior to use.
    (4)  The state tax commission shall, at its expense, provide aid to the
counties on numbering, mapping and software for implementation of this
program, and shall, at its expense, provide uniform valuation assessment
notices to the county assessor and property tax notices to the county tax
collector.