Tax Type
Local Taxes
Property Tax
Description
Revision of Assessment
Topic
Basis of Tax
Local Taxes Discussion
Date Issued
01-31-1973
A county commissioner of revenue may reduce an assessment, based on the acreage of a tract as shown in the deed, when he is satisfied as to the accuracy of a plat, recorded after a survey, which indicates a lesser acreage. Upon application by a taxpayer, a commissioner may correct an error which he has made in an assessment, including one based on incorrect information as to size of a tract.
Attorney General's Opinion