§ 18-1-313 — Assessment of property in new counties

If a new county is organized after the first Monday in January
and before the following fourth Monday in May, the deputy county
assessors appointed in the original county or counties for
districts included in the new county shall be ex officio deputy
assessors for the new county and, with the county assessor of
the new county, shall assess and return the value of the taxable
property to the new county. The department of revenue shall
assess all property within the new county authorized by law to
be assessed by the department, and shall return and certify the
same to the new county.