US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-312.  AFFIDAVIT TO COMPLETED ROLL -- EFFECT OF FAILURE TO MAKE
AFFIDAVIT. (1) The county assessor, at the time of delivery of the property
roll, subsequent property roll or missed property roll to the clerk of the
board, must subscribe an affidavit that the property roll, subsequent property
roll or missed property roll is, to the best of his knowledge and ability, a
true and complete statement of market value for assessment purposes of all
property subject to appraisal by him and that he has faithfully complied with
all the duties imposed upon him under law.
    (2)  Failure by the assessor to make the affidavit shall not affect the
validity of any appraisal entered on the property roll, subsequent property
roll or missed property roll. The making of such affidavit, however, is
declared to be a duty pertaining to the office of the assessor, and when the
same is to be made by the deputy assessor it shall be the duty of the assessor
to have the same properly made. In every case where the said affidavit is
omitted from any assessment roll as completed as aforesaid, the board of
county commissioners must require the assessor to make the same, or have the
same made by the deputy assessor, and upon refusal or neglect of such assessor
to supply such affidavit forthwith, the chairman of the board of county
commissioners must immediately file in the district court in the county any
information, in writing, verified by his oath, charging such assessor with
refusal or neglect to perform the official duties pertaining to his office,
and thereupon he must be proceeded against as in such cases provided by law.