Chapter 4.08
ASSESSMENT

Sections:

4.08.010    Required.

4.08.020    Time limit.

4.08.030    Assessment roll—Preparation generally.

4.08.040    Assessment roll—Contents.

4.08.050    Tract map—Preparation.

4.08.060    Tract map—Components.

4.08.070    Tract map—Filing.

4.08.080    Tract map—Surveys and notes—Incorporation into assessor’s records.

4.08.090    Tract map—Use in land descriptions.

4.08.100    Map other than official tract map.

4.08.110    Property previously escaping assessment—Additional current assessment.

4.08.120    Property previously escaping assessment—Assessment effect.

4.08.130    Assessment roll—Completion.

4.08.010 Required.

Annually, between the first Monday in March and the second Monday in July, the assessor shall assess all land, including all possessory rights to the use or possession of land held under the public land laws of the United States or of the state, or otherwise, and all improvements and personal property within the district subject to taxation by the district under this article to the persons owning, claiming, possessing or controlling it. (Ord. 5 § 20, 1961)

4.08.020 Time limit.

All of the property shall be assessed at its full cash value as of the first Monday in March. (Ord. 5 § 21, 1961)

4.08.030 Assessment roll—Preparation generally.

The assessor shall prepare an assessment roll in which shall be listed all of the property within the district. (Ord. 5 § 22, 1961)

4.08.040 Assessment roll—Contents.

The roll shall contain in separate columns under the appropriate heading:

A.    The name of the assessee, if known to the assessor, and if the name is not known to the assessor, “unknown owners”;

B.    Land by township, range, section or fractional section and, when the land is not in any congressional division or subdivision, by metes and bounds or other description sufficient to identify it with an estimate of the number of acres and its locality;

C.    County lots, naming the county, and the number and block according to the system of numbering in the county;

D.    The cash value of land other than county lots;

E.    The cash value of county lots;

F.    The cash value of improvements;

G.    The cash value of personal property;

H.    The total value of all property assessed;

I.    The changed value of all property after equalization;

J.    Any other things required by the board. (Ord. 5 § 23, 1961)

4.08.050 Tract map—Preparation.

Whenever a tract of land has been segregated into parcels owned by several owners, the board may have an official map of the tract made, which map shall give specific portions of the tract separate numbers, letters or other designations and shall indicate streets, roads and other public places by appropriate names. (Ord. 5 § 24, 1961)

4.08.060 Tract map—Components.

The official map may consist of a copy of another map, a compilation from other maps, or a resurvey, renumbering or relettering of parcels of land in the tract. (Ord. 5 § 25, 1961)

4.08.070 Tract map—Filing.

The map when adopted by the board shall be filed in the office of the assessor. (Ord. 5 § 26, 1961)

4.08.080 Tract map—Surveys and notes—Incorporation into assessor’s records.

Any surveys and the field notes thereof made in connection with an official map are part of the records of the assessor. (Ord. 5 § 27, 1961)

4.08.090 Tract map—Use in land descriptions.

After an official map has been adopted by resolution of the board, the assessor may describe by number, letter or other designation thereon any parcel of land shown in assessing that parcel. (Ord. 5 § 28, 1961)

4.08.100 Map other than official tract map.

The assessor may also describe property for assessment purposes by reference to a map other than an official map, as provided for in this chapter, whenever the map has been furnished by the owner, claimant or user of the property, contains sufficient information for clear identification of the property, and is filed with the assessor. (Ord. 5 § 29, 1961)

4.08.110 Property previously escaping assessment—Additional current assessment.

Any property which should have been assessed escaping assessment for any year shall in addition to the current assessment be assessed for the year when it escaped assessment. (Ord. 5 § 30, 1961)

4.08.120 Property previously escaping assessment—Assessment effect.

The assessment of property previously escaping assessment shall be with the same effect and with the same penalties as are provided for in the current year. (Ord. 5 § 31, 1961)

4.08.130 Assessment roll—Completion.

On or before the first Monday in August in each year, the assessor shall complete his assessment roll and deliver it to the secretary. (Ord. 5 § 32, 1961)