15-7-101. Classification and appraisal -- duties of the department of revenue. (1) It is the duty of the department of revenue to accomplish the following:
     (a) the classification of all taxable lands;
     (b) the appraisal of all taxable city and town lots;
     (c) the appraisal of all taxable rural and urban improvements.
     (2) A record thereof must be kept upon such maps, plats, and forms and entered in such books of record as may be prescribed by the department. Such maps, plats, forms, and books of record shall be official records of the state. A certified copy of all such records as may be desired shall be furnished to the department.
     (3) It shall be the duty of the department to maintain current the classification of all taxable lands and appraisal of city and town lots and rural and urban improvements, as provided for herein.

     History: En. Sec. 1, Ch. 191, L. 1957; amd. Sec. 14, Ch. 405, L. 1973; amd. Sec. 1, Ch. 353, L. 1975; amd. Sec. 1, Ch. 123, L. 1977; R.C.M. 1947, 84-429.7(1).