§ 19-2. Assessment generally—Form for real property.  


Latest version.
  • The assessment of realty shall be made in a book, properly headed and ruled for the purpose, and shall show an enumeration of the taxable realty of each taxpayer, and its value in the following order: Real estate shall be described by number of lot or otherwise, and each lot or part of lot shall be valued and assessed separately, and placed in the book in regular order of number of lots.

(Code 1962, § 20-13)