Section 27-35-143 - Change of assessment in certain cases(1) The board of supervisors of each county shall have power, upon application of the party interested, or by the assessor on behalf of such party, or otherwise as prescribed in Sections 27-35-145 through 27-35-149, to change, cancel or decrease an assessment in the manner herein provided at any time after the assessment roll containing such assessment has been finally approved by the Department of Revenue, and, except as otherwise provided in subsection (2) of this section, prior to the last Monday in August next, under the following circumstances and no other:(a) When the same property has been assessed more than once to one or more persons.(b) When a clerical error has been made in transcribing the assessment from the tax list to the assessment roll, or from the assessment roll to the copies, or in amending the original assessment roll, in making the equalization of assessments, or in carrying out the instructions of the Department of Revenue.(c) When an error in addition or multiplication has been made in the compilation of the tax list, roll or copy of the roll.(d) When there is an assessment of property which never existed, or was not owned by or in the possession of the party to whom assessed, on the next preceding tax lien date.(e) When the assessment is in the name of another than the owner of the property on the next preceding tax lien date.(f) When the assessment is so indefinite as to give a vague or imperfect description of the property assessed.(g) When the property assessed is nontaxable, or was not subject to taxation on the next preceding tax lien date.(h) When the property is not liable to a special district tax levy for which it has been assessed.(i) When the property, after the next preceding tax lien date, but before the payment of taxes due thereon, has ceased to exist, on account of death or destruction by fire, explosion, storm, flood, earthquake, lightning, or other inevitable accident or act of Providence; or has depreciated in value on account of any such accident or occurrence as the foregoing. Provided, however, that where property has been insured the amount collected as insurance by reason of such loss shall be taken into account by the board in reducing the assessment, or refunding any tax payment thereon.
(j) When the assessment does not show the correct number of acres, actually in the property described, or the correct quantity of any property.(k) When lands have been assessed and incorrectly classified; or when buildings and improvements have been assessed which were not on the land, at the preceding tax lien date; or where the buildings and improvements, at the preceding tax lien date, were exempt from assessment and taxation.(l) When the property has been assessed for more than its actual value; but in such cases the board shall require proof, under oath, of such excessive assessment by two (2) or more competent witnesses who know of their own personal knowledge that the property is assessed for a higher sum than its true value.(m) When the property has been assessed as subject to state taxes and is exempt; or when the property has been assessed as subject to county and district taxes and is exempt from such taxes.(n) When buildings and improvements have been assessed with the land, but are owned by someone other than the owner of the land.(2) The assessor shall make an application on behalf of the party interested if the assessor has knowledge of any circumstance or occurrence described in subsection (1)(i) of this section regardless of whether the party interested has made such an application. If the assessor fails to make such application, the party interested may make an application with the board of supervisors not later than the last Monday in August after the assessment roll containing such assessment has been finally approved by the Department of Revenue, and the board of supervisors may change, cancel or decrease the assessment.Codes, 1857, ch. 3, art 29; 1871, § 1688; 1880, § 507; 1892, § 3799; 1906, § 4312; Hemingway's 1917, § 6946; 1930, § 3191; 1942, § 9815; Laws, 1934, ch. 187; Laws, 1950, ch. 298, § 5; Laws, 1993, ch. 466, § 1, eff. 7/1/1993.Amended by Laws, 2021, ch. 421, HB 425,§ 1, eff. 7/1/2021.