63-1303 — ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS -- DUTIES OF TAX COLLECTOR


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1303.  ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS -- DUTIES
OF TAX COLLECTOR. (1) Whenever the county commissioners shall make any
adjustments correcting errors or any other tax adjustments coming within the
authority vested by law in such body, the clerk of the board shall, without
delay, prepare and deliver to the county tax collector, a copy of the
proceedings of the county commissioners.
    (2)  It shall be the duty of the tax collector to make the necessary
corrections. All such copies shall be full authority for the tax collector to
make adjustments as ordered; however, the tax collector shall assume no
personal responsibility as to the legality of the orders but such
responsibility shall rest entirely with the county commissioners.