US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-503.  NEW AND ADDITIONAL ASSESSMENTS. (1) The board of equalization,
during its sessions, must direct and require the assessor to assess any
property required by this title to be entered upon the property rolls, which
is known to have escaped assessment, and in case any assessment of property
made by the assessor is deemed by the board of equalization to be so
incomplete or inaccurate as to render doubtful the collection of the taxes
thereon, the said board must direct the assessor to make a new assessment of
such property, in which case the defective assessment shall be cancelled.
    (2)  All changes in assessments and all new assessments ordered by the
board of equalization shall be entered on the property rolls, under the
direction of the clerk of the board, and any assessment so changed or entered
has the same force and effect as if made and entered by the assessor before
the completion of the property rolls.
    (3)  The county commissioners meeting as a board of equalization shall
make no reduction in the assessment of any property when, according to the
notation made by the assessor upon the roll, the owner, or his agent or
representative, has refused  to make the sworn taxpayer's declaration required
of him or has willfully concealed, removed, transferred, misrepresented or
failed to list such property for the purpose of evading taxation, unless it is
shown to the satisfaction of the board that such notation by the assessor is
erroneous or false.