HB4390 PS AM 2-22
Roskovensky 3338

The Committee on Political Subdivisions moves to amend the bill on page 1, line nineteen, by striking everything after the enacting section and inserting in lieu thereof the following:
" ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
§11-4-5. Information to be obtained from landowners by assessor; corrections in landbook of previous year.

(a) The assessor and his or her deputies shall annually, when listing and assessing personal and real property, make diligent inquiry of every resident landowner, and of the resident agents of any nonresident landowner, as to the number of acres of land owned by them, the number of acres in each tract, and the number of town lots owned by them, and the value per acre of each tract and the local description thereof, and the value and location of the town lots: Provided, That with regard to real property that is considered farm property, as defined in section three, article one- a, chapter eleven of this article, the assessor or deputies need not report farm property except every five years: Provided, however, That if farm property is sold within the five-year period, the new owner must report the purchase to the assessor in order to obtain the farm property classification.
(b) They The assessor and his or her deputies shall determine the nature and extent of the interest of the owner whether in fee and undivided or otherwise, and the character of use to which of the property. is put, whether residential or agricultural or otherwise.
(c) They The assessor and his or her deputies shall also inquire of such the owners or agents:
(1) whether the entries charged against them in the landbooks of the previous year are correct;
(2) whether any part thereof ought to be transferred to any other person, and if so to whom, and the nature of the evidence to authorize such the transfer; also,
(3) whether any other land in the county ought to be charged to such the resident or nonresident, and whether the description given to any tract of land or town lot in the book of the previous year is incorrectly given.
(d) It shall be is the duty of such the owners and agents to answer all of such the inquiries on oath.
(e) The assessor shall provide for himself or herself, and for each one of his or her deputies, a copy of so much of the landbook of the previous year as contains a list of the land in the tax districts severally apportioned to them, and shall note in such the copies such changes and corrections as ought to be made in the landbook of the previous year, according to the information obtained. The deputy assessor shall report any such changes and corrections, as appear to them should be made, to the assessor at some of the stated meetings provided for this. The assessor shall make such use of the information so obtained as he can to properly make, consistent with the other provisions of this chapter, in making out the landbook of the county for the current year."