Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

290.0000 COUNTY ASSESSOR

Annotation 290.0040

290.0040 Property Appraisal Against Will of Owner. A county assessor may exercise several statutory rights of discovery in order to appraise and assess property when an owner refuses to allow entry upon the property. He may not, however, obtain an administrative inspection warrant or enter private property against the will of the owner. A county assessor would commit criminal trespass if he entered private property against the will of the owner and refused to leave at the owner's request. OAG 11/28/1978 (No. CV 78-67, Vol. 61, p. 524).