7-14-2743. Levy of assessments. With the aid of the department of revenue, the board shall levy and assess the amounts on the assessment register against the parcels of land or parts of parcels. The department shall enter in the property tax record the amounts levied and assessed.

     History: En. Sec. 5-417, Ch. 197, L. 1954; R.C.M. 1947, 32-3117(2); amd. Sec. 28, Ch. 27, Sp. L. November 1993.