US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-811.  COMPUTATION OF PROPERTY TAXES -- DUTY OF COUNTY AUDITOR. (1) The
county auditor must cause to be computed the amount of the local property
taxes levied on the total of the taxable value as entered on the property and
operating property rolls, and must deliver the property and operating property
rolls to the tax collector on or before the first Monday of November.
    (2)  The county auditor must cause to be computed the amount of the local
property taxes levied on the total of the taxable value as entered on the
subsequent property roll, and must deliver the subsequent property roll to the
tax collector as soon as possible, without delay, after the first Monday of
December.
    (3)  The county auditor must cause to be computed the amount of the state
property tax and the amount of the local property taxes levied on the total
taxable value  as entered on the missed property roll, and must deliver the
missed property roll to the tax collector as soon as possible, without delay,
after the first Monday of March of the year following the year in which the
assessment was entered on the missed property roll.
    (4)  For the purpose of this section, "taxable value" shall mean the
portion of the equalized assessed value, less any exemptions and the value
that exceeds the value of the base assessment roll for the portion of any
taxing district within a revenue allocation area of an urban renewal district,
located within each taxing district which certifies a budget to be raised from
a property tax levy.
    (5)  The county auditor, at the time of delivery to the county tax
collector of the property roll, subsequent property roll, missed property roll
or operating property roll with all property taxes computed, must subscribe an
affidavit to such roll that he has to the best of his knowledge and ability
computed the proper amount of property taxes due, and recorded such orders of
the board of equalization as have been made and has made no other changes.
    (6)  Failure of the auditor to make the affidavit shall not affect the
validity of any entry on the roll. The making of such affidavit, however, is
declared to be a duty pertaining to the office of the county auditor. In every
case where the said affidavit is omitted from the real property assessment
roll, completed and delivered as aforesaid, the board of county commissioners
must require the county auditor to make the same, and upon refusal or neglect
of such county auditor to make and subscribe to such affidavit forthwith, the
chairman of the said board must immediately file in the district court in the
county, an information in writing, verified by his oath, charging such county
auditor 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.