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AGO Opinions with Topic: CERTIFICATION OF ASSESSMENT LIST
AGO 1953 No. 117 >  August 19, 1953
TAXATION - REAL PROPERTY - ASSESSMENT - REVALUATION - CERTIFICATION OF ASSESSMENT LIST
TAXATION ‑- REAL PROPERTY ‑- ASSESSMENT ‑- REVALUATION ‑- CERTIFICATION OF ASSESSMENT LIST The county assessor may properly certify his assessment list to the County Board of Equalization although property in only part of the county has been reappraised during the current tax year.  The assessor may also reappraise improved property while returning unimproved property at previous valuations.
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