These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Assessments in general improvement or divisional district—Changes on roll to be noted—Completed roll to county treasurers.
The secretary shall be present during the sessions of the board of equalization, and note all changes made in the valuation of property and in the names of the persons whose property is assessed and on or before the first day of January next following, he or she shall complete the assessment roll as finally equalized by the board and deliver the segregations of the same to the respective county treasurers concerned.