§ 16. Assessment of property; joint, common and conflicting interest in real estate; separate assessment of.  


Latest version.
  • The tax assessor and collector shall not be required to make separate assessments of individual, joint, common or conflicting interest in any real estate, but the owner of such interest may furnish to the tax assessor and collector at any time before the 1st day of May of each year, and not thereafter, a written description of any parcel of land in which he has an interest less than the whole, showing the amount of his interest therein and the tax assessor and collector may thereupon assess such interest as a separate parcel and the remaining interest as a different parcel and proceed to fix the value of each.

(Ord. No. 5567, § 3, 1-23-89)