§11-3-18. Tax assessment and collection when emergency exists.
When by reason of war, insurrection, riot, forcible resistance
to the execution of the law or imminent danger thereof, an
assessment in the regular way cannot be made, the assessor shall,
nevertheless, either by the use of former land or personal property
books, or upon the best information he can obtain, proceed to make
an assessment, and in any case where in consequence of there being
no assessor or from any other cause, a land or personal property
book is not made out in any year, yet in either event taxes shall
be extended and collected as if assessments had been regularly made
or land and personal property books had been properly made out.