As Amended
SEC. 27-3-39. Investigations of property escaping taxation; additional assessments.
The state tax commission shall investigate and ascertain what property, if any, is escaping taxation or assessment. After the first day of February should the state tax commission discover that any person, corporation, property, business, occupation or calling has escaped taxation for the previous calendar year or years by reason of not being assessed by either a county or municipality, it shall be its duty to give notice to the county or municipal tax assessor in writing, and the assessor shall, within ten days thereafter, make the proper assessment by way of an additional assessment and file the same with the clerk of the board of supervisors or the clerk of the municipality, as the case may be, who shall enter the same on the last approved roll or rolls in his hands, and the clerk shall give ten days' notice in writing to the person or corporation whose property is thus assessed, and all objections to such assessment shall be heard at the next meeting of the board of supervisors of the county or the governing authorities of the municipality. The board of supervisors or governing authorities of the municipality shall also be notified in writing by the assessor of said assessment, and the state tax commission may appear at such meeting, and an appeal to the circuit court may be taken from the order of the board approving or disapproving such assessment by either party. If the assessment be approved and no appeal be taken, the clerk shall certify the same to the tax commission and if the taxes shall not be paid within thirty days thereafter, the property, if it be real estate, shall be ordered sold as provided for by law, and if it be personal the tax commission shall proceed to collect by distress or otherwise. If the tax assessor shall fail or refuse to make an assessment and report the same as herein required, he shall be liable on his bond for the amount of taxes properly collectible and ten per cent damages thereon.
SOURCES: Codes, Hemingway's 1917, Sec. 7769; 1930, Sec. 7012; 1942, Secs. 9212, 9213-07; Laws, 1916, ch. 98; 1962, ch. 588, Sec. 7, eff from and after January 1, 1964.