As Amended
SEC. 27-35-115. Tax commission to notify board of supervisors; action on rolls.
When the State Tax Commission has completed its examination of the recapitulations, and within thirty (30) days after the receipt of recapitulations from each of the counties of the state, it shall, by orders spread upon its minutes, direct what action the county must take in order to comply with the provisions of Section 27-35-113. On the other hand, if the commission finds that the assessment of any county or counties is reasonably equal and uniform with the assessment of other counties, and in proportion to the true value of the property and does not require an increase or decrease in the assessment of any class of property, in order to secure such equality and uniformity, the commission, shall, by order spread upon its minutes, approve the said assessment roll or rolls, or reproductions thereof, and direct the board of supervisors thereof, to have copies of the said rolls made as required by law. Like orders shall be adopted by the commission with respect to the recapitulations of all the remaining counties as they are received by the commission. The commission shall require its secretary to send by United States mail to the president of the board of supervisors a certified copy of the order adopted with reference to the recapitulation of assessment rolls of the respective counties.
SOURCES: Codes, Hemingway's 1917, Sec. 7765; Hemingway's 1921 Supp. Secs. 7769g1, 7769h1; 1930, Sec. 3177; 1942, Sec. 9801; Laws, 1916, ch. 98; 1920, ch. 323; 1983, ch. 471, Sec. 11; 1984, ch. 422, Sec. 2; 1987, ch. 507, Sec. 5; 1989, ch. 551, Sec. 2; 1990, ch. 498, Sec. 2, eff from and after July 1, 1990.