§11-3-2. Canvass by assessor; lists of property.
On the first day of July, in each year, the assessors and
their deputies shall begin the work of assessment in their
respective counties, and shall, from that date, diligently and
continuously pursue with all reasonable dispatch, their work of
assessment until the same is completed: Provided, That the
assessor and his deputies shall finish their work of assessment,
and complete the land and personal property books not later than
the thirtieth day of January. Beginning on the first day of July,
as aforesaid, the assessor or a deputy shall obtain from every
person in the county who is liable to assessment, a full and
correct description of all of the personal property of which he was
the owner on the first day of July of the current year, fixing what
he deems to be the true and actual value of each item of personal
property for the guidance of the assessor, who shall finally settle
and determine the actual value of each item of such property by the
rule prescribed in section one of this article. The assessor or a
deputy shall also obtain from such person separate, full and true
statements, in like manner, and upon forms to be furnished him,
distinctly setting forth in each a correct description of all
property, real and personal, held, possessed or controlled by him
as executor, administrator, guardian, trustee, receiver, agent,
partner, attorney, president or accounting officer of a
corporation, consignee, broker, or in any representative or
fiduciary character; and he shall fix what he deems the true and actual value thereof to each item of such property, which valuation
shall be subject to revision and change by the assessor in like
manner as property owned by such person in his own right:
Provided, That no person shall be compelled to furnish the list
mentioned in this section sooner than the tenth day of July of the
current year.
The assessor shall perform such other duties while making his
assessment as may be required of him by law.