§ 10.03. ASSESSMENT OF PROPERTY:  


Latest version.
  • A. The basis for valuation for all taxable property shall be its market value as of the first day of January of each year.

    B. The Assessor-Collector shall be responsible for providing an assessment roll of said property by the first day of August of each year. This assessment roll shall be available for public inspection. If a change is made in an individual assessment from the previous year or a change is made in the owner's rendition of said property, a written notice shall be sent to such owner at his last known address, notifying him of such change and advising him that he may appear before the Assessor-Collector and/or the Board of Equalization to protest such change.

(Charter amendment, May 9, 2009)