Section 42-15157 - [Effective Until ninety-one days after adjournment] Destruction of property after rolls closed; proration of valuation and taxesA. If a property is destroyed after the assessor closes the rolls, the property owner may file a notice of claim pursuant to section 42-16254 to prorate the valuation of the property from the date of destruction.B. If the assessor finds that the property has been destroyed:1. The assessor shall prorate the value of the property from the lien date to the date of destruction.2. The county treasurer shall compute the amount of taxes assessed against the property by applying the tax rate for the appropriate tax year to the original valuation prorated for the portion of the year the property was intact, plus the tax rate for the appropriate tax year to the reassessed value of the property prorated for the balance of the year.Amended by L. 2014, ch. 249,s. 2, eff. 7/24/2014.This section is set out more than once due to postponed, multiple, or conflicting amendments.