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A. The assessor shall give each person named in the assessment roll a notice of assessment, showing the assessed value of the person’s property. On the back of each notice shall be printed, for the information of the taxpayer, a brief summary of the dates when the taxes are payable, delinquent, and subject to penalty and interest; the dates when the board of equalization will meet; and any other particulars specified by the assembly.

B. Sufficient assessment notice is given if mailed by first class mail 30 days before the board of equalization hearings to the address last known to the assessor. If the address is not known to the assessor, the notice may be addressed to the person at the post office nearest the property. Notice is effective on the date of mailing.

C. When all notices have been mailed, the assessor shall have published for two consecutive weeks a notice that the assessment roll has been completed. The notice shall state when and where the board of equalization hearings will be held.