CORRECTING ERRORS OR OMISSIONS IN ROLLS
- Section 311.205 - Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative
- Section 311.206 - Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment
- Section 311.207 - [Renumbered]
- Section 311.208 - [Operative Until 7/1/2024] Notice required when current roll corrections increase value; time for payment of additional taxes; appeals
- Section 311.208 - [Operative 7/1/2024] Notice required when current roll corrections increase value; time for payment of additional taxes; appeals
- Section 311.209 - [Renumbered]
- Section 311.210 - [Repealed]
- Section 311.211 - [Renumbered]
- Section 311.212 - [Renumbered]
- Section 311.213 - [Renumbered]
- Section 311.215 - [Renumbered]
- Section 311.216 - Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector
- Section 311.219 - Notice of intention to assess omitted property
- Section 311.220 - [Renumbered]
- Section 311.223 - [Operative Until 7/1/2024] Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals
- Section 311.223 - [Operative 7/1/2024] Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals
- Section 311.226 - Tax deemed assessed and imposed in year for which property was omitted
- Section 311.229 - Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment
- Section 311.232 - Mandamus to require placing omitted property on roll
- Section 311.234 - Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals
- Section 311.235 - Bona fide purchaser; when taxes become lien