SCS SB 122 -- County Assessors
This bill allows county assessors in counties of the third
classification to make changes to the assessor's book after the
May 31 deadline for delivery to the county governing body. The
change to the book is limited to changes in property ownership
and redistributing the assessed valuation to reflect the current
ownership status. Any increase to assessed valuation by the
assessor will be considered new construction.
The governing body of counties of the third classification must
adopt this law before it becomes effective in the county.