The county assessor shall prepare an abstract of the assessment rolls of his or her county on forms to be furnished by the Property Tax Administrator, showing the values as determined for the year by the county assessor, and shall forward it to the Property Tax Administrator on or before April 1. The abstract shall show the taxable property in the county as required by the Property Tax Administrator. Operative date January 1, 1996. 77-1514 County assessor should forward abstract of assessment rolls by July 1.
County assessor is required to prepare abstract of assessment and forward to state board.
Actual levy of taxes cannot occur until after completion of the work of State Board of Equalization and Assessment.