§ 14-123-402 — Entry of land on assessment book

(a) The lands shall be entered upon the books in convenient subdivisions, as surveyed by the federal government, with appropriate columns showing the names and residences of owners of the land, and of any person holding recorded liens or encumbrances thereon, if known to the assessors. (b) The following shall also be recorded on the assessment book: The number of acres cleared or uncleared, as nearly as the assessors can ascertain, without measurement; the value thereof as assessed by them without the work; and the value thereof as improved by the work. (c) No error in the description of the lands shall invalidate the assessment if sufficient description is given to ascertain where the land is situated.

Legislative History

Acts 1879, No. 78, § 7, p. 117; 1887, No. 86, § 2, p. 132; C. & M. Dig., § 6824; Pope's Dig., § 4550; A.S.A. 1947, § 21-622.