Opinion Number

Dear Mr. Dupleix:

You have requested an opinion of the Attorney General's Office regarding the procedure for the assessment of a seventy acre tract of land owned in indivision by several individuals. You state that the property has not been partitioned and, historically, you have executed one assessment for the whole tract, thereby resulting in only one tax bill. The co-owners are now requesting that you execute individual assessments which would result in each co-owner receiving a separate tax bill. Should you agree to these separate assessments and, should one or more of the co-owners fail…